ARTICLE · 13 JUNE 2022

InDisputes: Competent Authority Results 2021 – Ireland Firmly On The MAP

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Irish Revenue's Annual Report for 2021 (the "2021 Report") highlights a clear increase in mutual agreement procedure ("MAP") activity in Ireland.

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Rachel O'Sullivan

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Irish Revenue's Annual Report for 2021Opens in new window (the "2021 Report") highlights a clear increase in mutual agreement procedure ("MAP") activity in Ireland. The 2021 Report demonstrates the significant importance placed by Irish Revenue on the availability of MAP for taxpayers, as illustrated by its continued impressive performance in handling and resolving MAP cases.

2021 Competent Authority Activity

Key points highlighted in the 2021 Report include:

171 MAPs were initiated in 2021. This represents close to a 50% increase on the number of MAPs initiated in 2020.
172 MAPs were completed in 2021. This is a significant increase on the 38 MAPs completed in 2020.

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