Volume 44 (2016) / Issue 2
Daniele de Carolis, 'Jurisdiction of the Italian Tax Judge on Administrative Acts Denying Access to the Arbitration Convention on Transfer Pricing: Towards a Dispute Resolution Procedure Ever More Independent of State Control' (2016) 44 Intertax, Issue 2, pp. 180–184
The Court of Cassation’s orders n. 12759 and 12760 of 2015, in acknowledging jurisdiction of the Italian tax judges on administrative acts denying access to the Arbitration Convention on Transfer Pricing, represent two fundamental decisions for the development of this Convention towards a dispute resolution regime which is more and more independent of State control. In order to illustrate the extreme importance of these decisions, this article first provides a synthesis of their contents, then it analyses the debate within the Joint Transfer Pricing Forum on the denial of access to the Arbitration Convention: this debate will allow some reflections on the role which the issue of denial of access to the Conventions plays, together with the improvement of the arbitral phase, in the process of rendering the dispute resolution regime envisaged by the Convention more efficient and, at the same time, ever more independent of State control.
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