- April 8, 2021
- Posted by: samdenis
A POP may be initiated under a double taxation agreement (DTC) in force between Italy and a contractor, the essential feature of which is that the relevant competent authorities strive to eliminate by mutual agreement taxation that does not comply with the rules of the DTC (i.e. they are subject to a duty of due diligence). In the Italian civil order, the reciprocal agreement is a treaty under which the parties who make reciprocal concessions put an end to a dispute already initiated or prevent a dispute between them. This term appears in the Italian civil code of art. 1965. Articles. 2113 BGB stipulates that “waivers and transactions” are not valid if, with regard to workers` rights by law or compulsory collective agreement on the report of Article 409 of Italian c.c. (including the Agency, if a prescribed person) are not valid. Such a waiver and transaction are null and void and may be challenged/contested by any act, including extrajudicial, within 6 months of the end or date of the transaction (agreement or reciprocal waiver) if it has been found after the termination date. The worker (or individual agent) cannot challenge transactions or transactions that have taken place before the courts or the National Labour Office or any possible union mandate (Articles 410 and 411 p.p.c.). This reciprocal dissolution of the employment relationship is usually followed by a novative comparison in which workers waive a right or legal action against the company when they receive an “incentive exit” from the company (in the Italian case “incentivo all`esodo”), as is the case for the assessment of the potential risks of the concrete case. The worker is free to waive the rights granted by the employer in his own individual contract, provided that these rights are not defined by legal and contractual provisions or compulsory collective agreements. It is important to note that in Italy, the concept of mutual agreement can be misleading, as it can often be used as “dissolution of the working relationship by mutual consent” (risoluzione consensuale del rapporto di lavoro).
Agenzia delle Entrate Direzione Centrale Accertamento Ufficio Accordi preventivi e controver internazionali Via C. Colombo 426 c/d – 0145 Roma e-mail: email@example.com firstname.lastname@example.org The Mutual Agreement Procedure (MAP) is an instrument for resolving international tax disputes when a person believes that the actions of one or both tax administrations of the contracting states give or result in taxation that does not comply with the provisions of a tax treaty or tax treaty.