Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Ireland

Recent developments relating to MAP in Ireland prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• The DTA with Kosovo entered into force on 24 February 2022 and its provisions began to take effect from 1 January 2023.

• A Protocol to the existing limited scope DTA with the Isle of Man entered into force on 19 December 2022. Its provisions began to take effect from 1 January 2023.

• A Protocol to the existing limited scope DTA with Guernsey entered into force on 19 December 2022. Its provisions began to take effect from 1 January 2023.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

15 April 2021 - https://doi.org/10.1787/e0c46317-en

Tax treaty network of Ireland

• 79 treaties, applicable to 79 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Ireland's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
74	2	3

Source: OECD

Ireland's MAP programme

Organisation of competent authority function

• 26 persons:

  • five head(s) of unit

  • 25 persons working on MAP cases (among which seven persons work on other tasks as well):

    • 20 persons work on attribution/allocation cases and 5 persons work on other cases.

• contact persons for MAP requests:

  • for attribution / allocation cases: Director, Transfer Pricing Branch, International Tax Division Office of the Revenue Commissioners, Dublin Castle, D02 F342, Dublin 2, Ireland

    • Tel: [phone] or [phone] / Fax: + 353 1 679 3314

    • Email: [e-mail].

  • for other cases: Director, Tax Treaties Branch, International Tax Division

    • Office of the Revenue Commissioners, Dublin Castle, D02 F342, Dublin 2, Ireland

    • Tel: [phone] or + 353 1 858 9862 / Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guidelines for requesting Mutual Agreement Procedure (“MAP”) assistance in Ireland, December 2021	https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-35/35-02-08.pdf (Section 2.1 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	11 September 2018	https://www.oecd.org/tax/dispute/Ireland-Dispute-Resolution-Profile.pdf

Overview of Ireland's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-ireland.pdf for details with respect to Ireland's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Ireland's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Ireland’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	86	28	37	77
Other cases	64	69	66	67
Total	150	97	103	144

Source: OECD

Table 4. Ireland’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	1	111.98	36	24.6	37	26.96
Other cases	0	N/A	66	7.60	66	7.60
All cases	1	111.98	102	13.6	103	14.55

Source: OECD