Jersey Government Publishes MAP Guidance

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 n…