Risoluzione delle controversie fiscali internazionali: i progressi e le (forse persistenti) criticità delle soluzioni adottate nello schema di Decreto legislativo recante attuazione alla Direttiva (UE) 2017/1852

On 13 January 2020, the draft legislative decree implementing Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union was submitted and assigned to the relevant parliamentary committees of the Chamber of Deputies and the Senate of the Republic. This article outlines the path that led to the adoption of the aforesaid Directive and briefly describes the difficulties experienced in applying existing remedies. Then, it examines measures proposed by the draft legislative decree and investigates the relationship between the proposed procedures, domestic law, and existing MAPs. Finally, some (perhaps unsolved) issues will be highlighted.