Spunti e osservazioni in tema di soggetti legittimati e questioni dirimibili nell’ambito della procedura di risoluzione delle controversie fiscali internazionali di cui alla Direttiva UE n. 2017/1852

e article examines some controversial aspects concerning the personal and objective scopes of the EU Tax Dispute Resolution Directive n. 2017/1852. Namely: as to the personal scope, the article examines whether the procedure can be triggered by PEs and hybrid entities; as to the objective scope, the article exam- ines if a question in dispute is admissible where there is no double taxation and – by taking into account two recent rulings of the Italian Revenue Agency – discusses the applicability of the Directive with respect to cases involving foreign tax credits. Finally, the article briefly describes the territorial scope of application of the procedure and mentions the types of covered taxes.