With Legislative Decree No. 49/2020 published on June 10 2020, the Italian legislator approved the decree implementing EU Directive 2017/1852 on the resolution of disputes in EU tax matters.
By means of this legislative decree, the rules relating to mutual agreement procedures have been transposed into Italian law related to:
- The international conventions to avoid double taxation stipulated with EU member states; and
- The convention 90/436/EEC of July 23 1990 on the elimination of double taxation in connection with transfer pricing.
Published in: ITR - 28 August 2020