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Bilateral Advance Pricing Agreements under Article 25 of the Italy-United States Double Taxation Treaty: Legal Frameworks, Procedures and Emerging Challenges

S. Zucchetti et al.

International Transfer Pricing Journal2026https://doi.org/10.59403/1svs9dtarticle
ABDC C
Weight
0.50

What the paper says

This article provides an overview of bilateral advance pricing agreements between Italy and the United States, examining their legal frameworks, procedures, and strategic significance for multinational enterprises. It highlights how BAPAs serve as robust instruments for ensuring legal certainty, preventing double taxation and fostering effective cooperation between tax authorities in cross-border transfer pricing matters.

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https://doi.org/https://doi.org/10.59403/1svs9dt

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@article{s.2026,
  title        = {{Bilateral Advance Pricing Agreements under Article 25 of the Italy-United States Double Taxation Treaty: Legal Frameworks, Procedures and Emerging Challenges}},
  author       = {S. Zucchetti et al.},
  journal      = {International Transfer Pricing Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/1svs9dt},
}

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Bilateral Advance Pricing Agreements under Article 25 of the Italy-United States Double Taxation Treaty: Legal Frameworks, Procedures and Emerging Challenges

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.