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Italy - Supreme Court Case on the Denial of Access to the Arbitration Convention

Country:
Italy
Author:
G. Beretta
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 6
Published:
23 October 2015
The author considers a landmark decision rendered by the United Sections of the Italian Supreme Court which grants a taxpayer access to domestic legal remedies where the taxpayer’s request for opening a mutual agreement procedure under the Arbitration Convention is denied by the competent tax authority.
 
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