Italy: Unilateral tax settlement and mutual agreement procedures

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners explore the complex relationship between Italy’s domestic tax dispute resolution mechanisms and OECD and EU directives on mutual agreement procedures.

The increase in transactions between companies belonging to multinational groups and of TP controls by tax authorities have made it necessary to broaden and strengthen the cooperation between tax administrations and taxpayers. This cooperation also needs to happen between the tax authorities of different states themselves, in order to identify both the criteria and technical modalities for settling any TP disputes.

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Published in: ITR (International Tax Review) - September 07, 2023
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