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Competent Authority
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Mr. Enrico Martino – Director
Direzione Relazioni Internazionali
Dipartimento delle Finanze
Ministero dell’Economia e delle Finanze
Via Pastrengo 22
00185 – Roma
ITALIA
Tel. 0039-06-47604300-1-2
Fax 0039-06-47603911
E-mail: df.dri.segreteria@finanze.it
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Organization
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Ministry of Economy and Finance
Finance Department
International Relations |
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Scope of MAP & MAP APA
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- To eliminate taxation in contrast with the provisions of double taxation treaties;
- To discuss issues of interpretation or application of treaties. |
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Domestic guidelines & administrative arrangements
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N/A |
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Time for filing
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Within the time limit provided for by individual DTCs. |
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Form of request
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No specific form. |
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Documentation requirement
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No formal requirement.
The taxpayer is expected to supply documentation in support of a MAP request.
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User fees
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None |
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Tax collection / penalty / interest
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General rules apply. |
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Other dispute resolution mechanisms
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The EU Arbitration convention for the transfer pricing cases.
Arbitration procedure under bilateral tax conventions (when applicable).
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Government Website
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http://www.finanze.gov.it |
