Dispute resolution

Italy Dispute Resolution Country Profile



last update 14 May 2014


Competent Authority 

Mr. Marco Iuvinale – Director
Direzione Relazioni Internazionali
Dipartimento delle Finanze
Ministero dell’Economia e delle Finanze
Via dei Normanni, 5
00184 – Roma (Italia)

Tel. 0039-06-93836414 / Fax 0039-06-93836218
E-mail: df.dri.segreteria@finanze.it 


Ministry of Economy and Finance
Finance Department
International Relations 

Scope of MAP & MAP APA

- To eliminate taxation in contrast with the provisions of double taxation treaties;
- To discuss issues of interpretation or application of treaties. 

Domestic guidelines & administrative arrangements

Revenue Agency – Circular Letter n. 21/E dated 5 June 2012 (Settlement of International Tax Disputes. The Mutual Agreement Procedures).

Government website: http://www.finanze.gov.it - www.agenziaentrate.gov.it

Time for filing

Within the time limit provided for by individual DTCs.

Form of request

No specific form.

Documentation requirement

No formal requirement.

The taxpayer is expected to supply documentation in support of a MAP request.

User fees


Tax collection / penalty / interest

General rules apply.

Other dispute resolution mechanisms

The EU Arbitration convention for the transfer pricing cases.

Arbitration procedure under bilateral tax conventions (when applicable).

Government Website




Related Documents