Since the approval of its MAP Peer Review Report of Stage 2 (11 December 2019), Italy has signed new tax treaties with Kosovo (June 2021) and Liechtenstein (July 2023), which include provisions on MAP procedure in line with Action 14 Minimum Standard. In addition, the treaty with Liechtenstein provides for an arbitration procedure in line with Part VI of MLI. The treaties signed with Colombia, Jamaica, Mongolia and Uruguay have entered into force.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Italy
Recent developments relating to MAP in Italy prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Italy has implemented the Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union in its domestic legislation via Legislative Decree no.49 of 10 June 2020 (entered into force on 25 June 2020, applicable to MAP requests as per 1 July 2019).
On 16 December 2020 the Italian Revenue Agency issued guidance on modalities and operational procedures for the implementation of provisions of Legislative Decree no.49 of 10 June 2020 transposing the Directive (https://www.agenziaentrate.gov.it/portale/web/guest/-/provvedimento-del-16-12-2020).
Latest Action 14 Peer Review report
9 April 2020 - https://doi.org/10.1787/08a4369e-en
Tax treaty network of Italy
106 treaties, applicable to 110 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: signed.
Table 1. State of play of Italy's tax treaty network
Source: OECD
Italy's MAP programme
Organisation of competent authority function
24 persons:
two heads of unit
22 persons working on MAP cases (among which two persons work on other tasks as well).
contact persons for MAP requests:
for general issues arising from the interpretation of DTT: Ministero dell'Economia e delle Finanze
Dipartimento delle Finanze, Direzione rapporti fiscali europei e internazionali
Via dei Normanni, 5 – 00184 Roma, e-mail: df.dri.segreteria@finanze.it
for all MAP cases concerning specific taxpayers: Agenzia delle entrate, Divisione Contribuenti, Direzione Centrale Grandi Contribuenti e Internazionale, Settore Controllo, Ufficio Risoluzione e prevenzione controversie internazionali
Via Giorgione 106 - 00147 Roma
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Italy's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-italy.pdf for details with respect to Italy's MAP Statistics.
Figure 2. Cases closed in 2022
Source: OECD
Figure 3. Evolution of Italy's MAP caseload (2016-22)
Source: OECD
Table 3. Overview of Italy’s MAP caseload for 2022
Source: OECD
Table 4. Italy’s average time to resolve MAP cases in 2022
Source: OECD