Supreme Court Case on the Denial of Access to the Arbitration Convention

Journal
Beretta, G.
Italy
International Transfer Pricing Journal 2015 (Volume 22), No. 6
PriceUSD 45

The author considers a landmark decision rendered by the United Sections of the Italian Supreme Court which grants a taxpayer access to domestic legal remedies where the taxpayer’s request for opening a mutual agreement procedure under the Arbitration Convention is denied by the competent tax authority.