Nigeria's Federal Inland Revenue Service (FIRS) has published Information Circular No. 2023/04 of 23 May 2023, which contains new Guidelines on Mutual Agreement Procedure (MAP). The guidelines provide guidance to taxpayers, tax practitioners, tax officers, and the general public on the procedures for accessing MAP as a means of resolving tax disputes pursuant to a tax treaty of which Nigeria is a Contracting State. The guidelines cover the administrative procedures, the interaction between M…