Double taxation dispute resolution mechanism (DTDRMs) nella prospettiva della direttiva UE 10 ottobre 2017, n. 1852. Dall'esperienza della Convenzione arbitrale 90/436/CEE allo sviluppo di una MAP fiscale europea mandatory arbitration oriented

The recent Directive EU 10th October 2017, No. 1852 is gaining a crucial importance in the framework described above. The experience provided apart by the MAP regulated by OECD Model and, on the other hand, the characteristics contained in the European Arbitration Convention’s procedure in accordance with the evolutionary pathway undertaken through BEPS Project and MLI, has stimulated the EU to carry out an improved «European Tax MAP» which fixed the majority of the weakness points and limits marked by the previous institutions. First of all, a «European Tax MAP» remarkably oriented to a mandatory arbitration mechanism which structure is forged on the basis of the so-called «Final Offer Arbitration – FOA» model, recapturing a comprehensive procedure equipped with those key features necessary to safeguard the taxpayer’s situation. Additionally, the provision of peremptory terms, the final decision devolved to a much more «impartial body» as it perceived at the sight of taxpayers, instead of the concentration of all the procedure in the hands of the Competent Authorities, and eventually the extension of the «areas covered» to all the cross-border tax matters, contributes to build up the attractiveness of the institution in the economic reality, in order to refine up the principle of reasonable predictability of the legal aftermaths of cross-border transactions.