The Guernsey Revenue Service recently published an updated version of the Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Guernsey, which is dated May 2019. The updated version includes two main additions to clarify MAP requests under a tax treaty (DTA) that does not allow a taxpayer to make requests to either competent authority, and MAP requests covering multiple years. With respect to MAP requests under a DTA that does not allow a taxpayer to make requests to either competent authority: For the avoidance of doubt, where a DTA has not currently been modified to enable a taxpayer to...