A path towards the avoidance of double taxation in the EU

The Italian Ministries Council recently approved the legislative decree for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the EU. Its transposition into the law of member states is an opportunity to raise some considerations on the new mechanism and the implications for the management of double taxation, as Stefano Simontacchi, Marco Adda and Benedetta Alinovi explain.