Dispute resolution

Ireland Dispute Resolution Country Profile



last update 21 July 2014


Competent Authority 

Director, International Tax Branch
Corporate Business and International Division
Office of the Revenue Commissioners
Stamping Building, Dublin Castle
Dublin 2, Ireland

For Non-Transfer Pricing MAPs:
Tel: + 353 1 7024108 or 674 8211
Fax: + 353 1 679 3314

For Transfer Pricing MAPs/APAs:
Tel: + 353 1 702 4169 or 674 8745
Fax: + 353 1 679 3314 


Office of the Revenue Commissioners 

Scope of MAP & MAP APA 

  • Relief of double taxation
  • Interpretation and application of the Treaty 

Domestic guidelines & administrative arrangements 

Revenue e-brief No. 41/10 covers transfer pricing documentation.

Time for filing 

The domestic time limit for repayment of tax is 4 years after the end of the chargeable period (Section 865 of the Taxes Consolidation Act 1997). The provisions in double taxation treaties may override this – many of Ireland’s treaties contain OECD Model Article 25 (Mutual Agreement Procedure).

Taxpayers should also bear in mind other countries’ time limits. 

Form of request 

We have no specific form. 

Documentation requirement 

The MAP request should:

  • quote the legal basis for the MAP i.e. the relevant Article in Ireland’s double taxation agreements and/or EU Arbitration Convention;
  • explain why a MAP is considered necessary;
  • explain the issues involved (attaching relevant background documentation);
  • set out what the requester considers to be the correct outcome (attaching any documents, case law, etc, backing up the requester’s view).

If the MAP request(s) is being made to more than one competent authority, we would expect that the other competent authority would receive the same information as the Irish competent authority.

Any company that is considering making an APA request is invited to contact us – see competent authority contact details above. 

User fees 


Tax collection / penalty / interest 

No specific provisions - general rules apply. 

Other dispute resolution mechanisms 

EU Arbitration Convention for transfer pricing cases. 

Government Website 




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