Aspetti fiscali dell'arbitrato internazionale - Vol. 12 - Cap. XXXI

During the last decade, the tackling of international tax avoidance and evasion is acquiring an increasing dimension both in the EU and in the OECD topics of main attention. Thus – through the adoption of Part VI of «Multilateral Convention to Implement Tax Treaty Related Measures to prevent Base Erosion and Profit Shifting» (i.e., MLI) – has been starting an evolutive pathway that seems to be preordained to turn the «Mutual Agreement Procedures» (i.e., MAPs) in charge into the Arbitration solution of international tax matters, as the latter represents an institution which is finalised to adopt a mandatory statement for all the Parties involved. It is worth saying that the EU - approving the «European Arbitration Convention – 90/436/EEC» - has already done, although partially, this sort of «step forward» to a binding procedure suitable for fixing the double taxation issue complained by the claimant taxpayer. A comprehensive «generalisation» of this procedure has been recently implemented by Directive EU 10th October 2017, No. 1852 - transposed in the domestic legal system by Legislative Decree 10th June 2020, No. 49 – which points out a «European Tax MAP» remarkably oriented to a mandatory arbitration mechanism equipped with peremptory terms and the attribution of the final decision to an «impartial board», instead of concentrating all the procedure thereof in the hands of domestic Tax Authorities.