Ireland has published Statutory Instrument (S.I.) No. 306/2019 of 5 July 2019, which includes regulations for the purpose of giving effect to Council Directive (EU) 2017/1852 of 10 October 2017 on dispute resolution. The Directive includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation.
The regulations included in S.I. No. 3…