Bilateral Advance Pricing Agreements under Article 25 of the Italy-United States Double Taxation Treaty: Legal Frameworks, Procedures and Emerging Challenges

This article provides an overview of bilateral advance pricing agreements between Italy and the United States, examining their legal frameworks, procedures, and strategic significance for multinational enterprises. It highlights how BAPAs serve as robust instruments for ensuring legal certainty, preventing double taxation and fostering effective cooperation between tax authorities in cross-border transfer pricing matters.