List of Italy’s Double Tax Treaties (DTA’s – Income Tax)

Contracting Country Stipulation Date Came Into Effect Links to Treaty Text Albania Signature : Tirana 12.12.1994Ratification : L. 05.21.1998, n.175 12/21/1999 Albania – PDF in Italian and English Algeria Signature : Algiers 02.03.1991Ratification : Law 12.14.1994, n.711 06/30/1995 Algeria – PDF in Italian Algeria – PDF in French Argentina Signature : Rome 11.15.1979Ratification : Law […]

Black List Countries

Presumption of Tax Residence Article 2, paragraph 2-bis of the Italian Income Tax Code (TUIR – Presidential Decree No. 917/1986) contains a specific anti-tax avoidance provision concerning the tax residency of Italian citizens. Reversing the Burden of Proof: This provision establishes a rebuttable presumption that an Italian citizen who transfers their residence to a country […]

Protected: Italian Tax Agency Guidance on the Taxation of Foreign Pension Funds

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White List Countries

The Italian government originally published a list in 1996  – known as the White List – concerning changes to the tax regime for interest, and other income on bonds and similar securities, public and private.  A reduced rate of tax was available to income deriving from White List countries, i.e. those countries with which Italy […]

Treaties between Italy and the U.S.

Italy has agreements with the U.S. for the avoidance of double taxation – covering mainly income taxes, social security and gift, estate and inheritance taxes.   Income Tax Treaty (Double Taxation Convention) Convention Between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation With […]