September 28, 2021 by MMinspect
A POPs may be initiated in accordance with a double taxation (DTC) convention in force between Italy and a Contracting Party, the main feature of which is that the competent authorities concerned endeavour to eliminate by mutual agreement taxation that does not comply with the provisions of the CTD (i.e. they are subject to a duty of care). The mutual agreement procedure (POP) is an instrument for the settlement of international tax disputes when a person considers that the actions of one or both tax administrations of the Contracting States will result in or result in taxation that is not in conformity with the provisions of a tax convention or tax convention. To this end, the MAGP allows the competent authorities designated by the governments of the States Parties to interact with the intention of resolving the international tax dispute. A MAGP may also be launched under the European Arbitration Convention (90/436/EEC) to eliminate double taxation related to the correction of profits of affiliated enterprises. The scope is limited to transfer pricing as well as the attribution of profits to a permanent establishment. From 1 January 2017, the Italian tax administration is responsible for the implementation of POPs cases concerning certain taxable persons under the European Arbitration Convention and/or the Double Taxation Convention, including ongoing cases opened before 2017. Il Dipartimento delle Finanze rimane l`autorità competente per le MAP relative 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 controversie internazionali Via C. Colombo 426 c/d – 0145 Rome E-mail: dc.accertamento@agenziaentrate.it dc.acc.accordi@agenziaentrate.it Since 1 January 2017, the tax office responsible for processing POPs has been linked to double taxation cases involving identified cases and advance pricing agreements (APS).
Cases pending on 31 December 2016 concerning amicable proceedings concerning identified taxpayers are dealt with by the tax office. . . .
