AUSTRALIAN TAX TREATIES

Italian Convention  

Italian Airline Profits Agreement  

(6)  
With reference to paragraph (1) of Article 25 -

The expression " notwithstanding the remedies provided by the national laws " means that the mutual agreement procedure is not alternative to the national contentious proceedings which shall be, in any case, preventively initiated, when the claim is related to an assessment of Italian tax not in accordance with this Convention.




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