The Dominica Inland Revenue Division released new Mutual Agreement Procedure (MAP) Guidelines on 4 February 2025, along with a MAP application form. The guidelines cover various aspects of MAP, including defining tax conventions, outlining the scope of MAP, reasons for requesting MAP, eligibility, and the process for initiating a request. It also details the format, time limits, and fees associated with MAP applications, as well as the expectations of taxpayers. In general, MAP requests must be submitted within three years from the first notification of the action resulting in taxation not in accordance with a relevant tax treaty. Once a...