Italy - New Guidelines from Tax Authorities on Management of Tax Disputes under Mutual Agreement Procedures
- G. Peracin; S. Benettin
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 14 November 2012
The Italian tax authorities issued guidance in June 2012 on the management of tax disputes under mutual agreement procedures. The authors consider this guidance along with its interaction with the EU Arbitration Convention and the OECD Model Convention.