Executive summary
On 10 June 2020, the Italian Government published Legislative Decree n. 49 (Decree) – enacting Directive (EU) n. 2017/1852 on tax dispute resolution mechanisms in the European Union (Directive) – Official Gazette.1
The Decree implements new rules to resolve disputes between Italian and other European Union (EU) tax authorities on the interpretation and application of agreements and conventions for the avoidance of double taxation (Mutual Agreement Procedure or MAP). It …