Irish Revenue has published eBrief No. 73/17 and eBrief No. 74/17, which concern mutual agreement procedure assistance and transfer pricing documentation obligations. --- Revenue eBrief No. 73/17 01 August 2017 Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland In broad terms, a MAP is a mechanism, under a relevant double taxation agreement (DTA) and, or the EU Arbitration Convention, by which two tax authorities try to come to a mutual agreement for eliminating double taxation and resolving conflicts of interpretation of the relevant DTA. Guidance on the operation of MAP is contained in Tax and Duty Manual Part...