The Guernsey Government has published an updated version of its Guide to Using the Mutual Agreement Procedure in Guernsey's Double Taxation Agreements. The guide notes that all of Guernsey's existing comprehensive and limited tax treaties include provisions to initiate a mutual agreement procedure (MAP), in order to try and reach a satisfactory solution when this happens, and the taxpayer considers this to be contrary to the DTA and they have been unable to reach a satisfactory solution through normal correspondence channels. The guide covers when MAP can be initiated, who can present a MAP request and the general process, and...