On 16 December 2020, the Italian tax authority published regulations to implement new tax dispute resolution mechanisms and mutual agreement procedure (MAP).
The Measures to allow taxpayers to contact the tax authorities in Italy to discuss the case in advance of filing the MAP request. The regulations include a template of the MAP request to be filed with the tax authorities and rules for the electronic or paper submissions of MAP requests. The regulations indicate a list of documents to be attached to the MAP request and the procedures to be followed by the taxpayer and the tax authorities under the MAP procedures.
