The implementation in Italy of EU Council Directive 2017/1852 on tax dispute resolution
Resolving tax controversies across the EU Directive 2017/1852 lays down innovative resolution mechanisms with the goal of tackling international double taxation issues between EU member states. The brand-new procedures are aimed at overcoming the critical issues that have arisen so far from the application of the mutual agreement procedures (MAPs) for the resolution of international disputes grounded on double tax treaties and/or the EU Arbitration Convention (90/436/EEC). Under the new framework, the competent authorities are required to reach an agreement to solve the question in dispute th...
Source: internationaltaxreview.com