Irish Revenue has issued eBrief No. 236/21 on updated guidelines for requesting MAP assistance.
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Revenue eBrief No. 236/21 Guidelines for requesting Mutual Agreement Procedure ("MAP") assistance in Ireland
Tax and Duty Manual Part 35-02-08 - Guidelines for requesting Mutual Agreement Procedure ("MAP") assistance in Ireland - has been updated to incorporate Council Directive (EU) 2017/1852 of 10 October 2017 on Tax Dispute Resolution Mechanisms in the European Union.
The Manual has al…