Guidelines from Italian Tax Authorities on the Arbitration Convention: An Analysis in Light of the EU Code of Conduct

Journal
Author
Massimiano, A.
Country
Italy
Published Date
Issue
International Transfer Pricing Journal 2014 (Volume 21), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author considers guidance issued by the Tax Agency regarding the functioning of mutual agreement procedures under the Arbitration Convention.