Irish Revenue has issued eBrief No. 165/23 on the creation of the Tax and Duty Manual Part 35-02-10 - Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019. --- Revenue eBrief No. 165/23 Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 Tax and Duty Manual Part 35-02-10 - Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 - has been created. The European Union's Directive on tax dispute resolution mechanisms ((EU) 2017/1852 of 10 October 2017) (the "Directive") sets out a framework for the resolution of tax disputes between Ireland and one or...