Articolo pubblicato su FiscoOggi (

Tax Pills

2020 Mutual Agreement Procedure Awards. To the Italian Revenue Agency the prize for solving transfer pricing cases in “cooperation” with the Spanish Tax Administration

stretta di mani

This year's MAP Awards, given in recognition of particular efforts by competent authorities, saw Italy and Spain win the prize for the pairs of jurisdictions that dealt the most effectively with their joint caseload for transfer pricing cases. The 2020 MAP Awards were presented during the third OECD Tax Certainty Day where tax officials and stakeholders took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution. Particularly, the prize awarded to Italian Revenue Agency, and to its Spanish counterpart, is due to the best cooperation showed in the resolution of international tax disputes regarding the application of the rules on transfer pricing between associated companies.
The importance of mutual agreement procedures in the international landscape - Dispute resolution mechanisms, including MAPs, are the cornerstone of a well-functioning tax treaty network. Particularly, from 1 January 2017, the Revenue Agency is the competent authority designated for the handling of friendly procedures or MAP (Mutual Agreement Procedure) initiated at the request of identified taxpayers. In essence, the MAP represent useful and advanced fiscal policy tools aimed at resolving complex issues of international taxation, such as those relating to phenomena of economic double taxation linked to increases in the profits of associated companies generated by the application of the regulations on transfer pricing, in order to avoid the risk of double taxation. Therefore, thanks to the activation of mutual agreement procedures, direct consultation is envisaged between the tax administrations of the contracting countries which, through their "competent authorities", negotiate in order to resolve an international tax dispute that has arisen. According to the indications of the OECD, the MAPs are divided into two types: cases falling within the category "attribution / allocation", ie disputes relating to transfer pricing and "other" cases relating to the remaining disputes.
The MAP Awards, what they are and what the attribution logic is - Starting from 2019, the OECD, during the Tax Certainty Day, assigns the "MAP Awards" to those jurisdictions that have distinguished themselves in the previous year in management and resolution friendly procedures in one or more categories. The “Best Cooperation for attribution / allocation cases” is the category that rewards the pair of jurisdictions that have shown the greatest cooperation in resolving relevant tax disputes in the field of transfer pricing. This year, the winners, were Italy and Spain with an agreement score of approximately 60 points.
The Agency's commitment has been rewarded - Competent authorities adapted to the COVID-19 pandemic. MAP continued to be available throughout the pandemic with several actions taken by competent authorities, including allowing taxpayers to file MAP requests digitally where this had not been possible before. Therefore, the award is also a recognition of the efforts made by the Revenue Agency, moreover in a year almost entirely characterized by the COVID-19 pandemic, in the treatment of transfer pricing MAPs, which are characterized by technical and economic aspects of particular complexity and relevance.

Stefano Latini