Executive summaryOn 10 June 2020, the Italian Government published Legislative Decree n. 49 (Decree) – enacting Directive (EU) n. 2017/1852 on tax dispute resolution mechanisms in the European Union (Directive) – Official Gazette.1The Decree implements new rules to resolve disputes between Italian and other European Union (EU) tax authorities on the interpretation and application of agreements and conventions for the avoidance of double taxation (Mutual Agreement Procedure or MAP). It introduces the possibility for Italian taxpayers to request the institution of an Advisory Commission and extends the procedure to disputes other than those related to transfer pricing and permanent establishments (PEs) by consequently...