On 24 April 2019, the Jersey government published Resolving treaty disputes: The Mutual Agreement Procedure. The guidance covers the process that taxpayers should follow to make a claim for MAP under Jersey's tax treaties in cases where a taxpayer feels that they have been treated in a way that is not in line with the relevant treaty, including in relation to issues of residence, withholding tax, compensating (corresponding) adjustments, permanent establishments, etc. However, the guidance notes that because Jersey has no bilateral program for concluding advance pricing agreements, such issues may not be settled through MAP.