Mutual Agreement In Italiano

A POP may be initiated under a double taxation agreement (DTC) in force between Italy and a contractor, the essential feature of which is that the relevant competent authorities strive to eliminate by mutual agreement taxation that does not comply with the rules of the DTC (i.e. they are subject to a duty of due diligence). Circular 21/E (05/06/2012) – Settlement of international tax disputes. The Mutual Agreement Procedures Il Dipartimento delle Finanze rimane the competent authority per the MAP relative to a questioni generali derivanti dall`interpretazione o applicazione delle Convenzioni contro le doppie imposizioni. Espressioni brevi frequenti: 1-400, 401-800, 801-1200, Altro Agenzia delle Entrate Direzione Centrale Accertamento Ufficio Accordi preventivi e controver via C. Colombo 426 c/d – 0145 Roma E-Mail: [email protected] [email protected] . A POP may also be launched in accordance with the European Arbitration Agreement 90/436/EEC on the elimination of double taxation related to the adjustment of the profits of associated companies. The scope is limited to transfer pricing cases and the allocation of profits to a stable institution. With regard to POPs, with regard to general issues arising from the interpretation or application of the Italian Double Taxation Convention, the competent authority is the Ministry of Economy and Finance, Ministry of Finance. The Mutual Agreement Procedure (MAP) is an instrument for resolving international tax disputes where a person believes that the actions of one or both tax administrations of the contracting states give or give rise to a tax that does not comply with the provisions of a tax treaty or tax treaty. To this end, the POP allows the competent authorities designated by the governments of the contracting states to interact with the intention of resolving the international tax dispute. La MAP prevede la consultazione diretta tra le Amministrazioni fiscali dei Paesi contraenti, le quali attraverso le rispettive “authority competenti,” dialogano al fine di risolvere una controversia fiscal internazionale (casi di doppia imposizione, esatta fiscal interpretazione o applicazione di una Convenzione con Risultati: 149. Esatti: 149.

Tempo di risposta: 122 ms. Ministero dell`Economia e delle Finanze Dipartimento delle Finanze Direzione Relazioni Internazionali Via dei Normanni, 5 – 00184 Roma E-mail: [email protected] Dal 1st gennaio 2017, l`Agenzia delle Entrate é l`authority competente per la trattazione delle MAP relative ai casi di doppia imposizione riguardanti contributei individualati, nonché degli accordi preventivi in materia di prezzi di trasferimento (Advance Pricing agreement, APA). I casi pendenti al 31 dicembre 2016 di procedure amichevoli riguardanti contributei individuati verranno trattati dall`Agenzia delle Entrate. La procedura amichevole (mutual agreement procedure – MAP) é uno strumento per la composizione delle controversie internazionali in materia di doppia imposizione. As of 1 January 2017, the Italian tax authority is responsible for the implementation of MAP files relating to certain subjects under the European Arbitration Agreement and/or the Double Taxation Treaty, including ongoing cases opened before 2017.