Dispute resolution

Ireland Dispute Resolution Country Profile



last update 30 July 2015


Competent Authority 

Director, Transfer Pricing Branch
International Tax Division
Office of the Revenue Commissioners
Cross Blocks, Dublin Castle
Dublin 2, Ireland

For Non-Transfer Pricing MAPs:
Tel: + 353 1 858 9889 or + 353 1 858 9884
Fax: + 353 1 679 3314

For Transfer Pricing MAPs/APAs:
Tel: + 353 1 858 9711 or + 353 1 858 9712 or + 353 1 858 9714
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 

Determined by the provisions of the applicable double tax convention.

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

Form of request 

We have no specific form. 

Documentation requirement 

The MAP request should, at a minimum:

  • 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); and
  • 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 the Irish competent authority to receive the same information as the other competent authority(ies).

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 




Related Documents