Irish Revenue has published eBrief No. 223/19 on amended MAP guidelines to reflect the BEPS MLI. --- Guidelines for requesting Mutual Agreement Procedure ("MAP") assistance in Ireland Tax and Duty Manual Part 35-02-08 - Guidelines for requesting Mutual Agreement Procedure ("MAP") assistance in Ireland - has been amended to reflect the ratification in Ireland of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("MLI"), which entered into force for Ireland on 1 May 2019. The MLI operates to modify Ireland's Double Taxation Agreements ("DTAs") in accordance with the final positions adopted by...