Irish Revenue has published eBrief No. 73/17 and eBrief No. 74/17, which concern mutual agreement procedure assistance and transfer pricing documentation obligations.
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Revenue eBrief No. 73/17
01 August 2017
Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland
In broad terms, a MAP is a mechanism, under a relevant double taxation agreement (DTA) and, or the EU Arbitration Convention, by which two tax authorities try to come to a mutual agreement for elim…