{"id":163,"date":"2017-02-21T11:44:16","date_gmt":"2017-02-21T11:44:16","guid":{"rendered":"http:\/\/159.65.127.138\/?page_id=163"},"modified":"2026-04-13T14:40:45","modified_gmt":"2026-04-13T12:40:45","slug":"us-treaties","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/us-treaties\/","title":{"rendered":"Treaties between Italy and the U.S."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"163\" class=\"elementor elementor-163\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f17bd9 e-con-full e-flex e-con e-parent\" data-id=\"9f17bd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-be4c8a7 e-con-full e-flex e-con e-child\" data-id=\"be4c8a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c6a477 elementor-widget elementor-widget-text-editor\" data-id=\"8c6a477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Italy has agreements with the U.S. for the avoidance of double taxation &#8211; covering mainly income taxes, social security and gift, estate and inheritance taxes.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30c4822 elementor-widget elementor-widget-text-editor\" data-id=\"30c4822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Income Tax Treaty (Double Taxation Convention)<\/h2>\n<p>Convention Between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation With Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion.<br>Signed: 25 August 1999&nbsp;In force: 2009 (after ratification).<\/p>\n<p><\/p>\n<h3>Official Italian links<\/h3>\n<p><a href=\"https:\/\/www.mef.gov.it\/\" target=\"_blank\" rel=\"noopener\">Italian Ministry of Economy (MEF) treaty archive (PDF)<\/a><\/p>\n<p>(Their site structure changes often; the treaty is usually under \u201cDocumentazione tributaria\u201d \u2192 \u201c<a href=\"https:\/\/www.finanze.gov.it\/it\/Fiscalita-dellUnione-europea-e-internazionale\/convenzioni-e-accordi\/convenzioni-per-evitare-le-doppie-imposizioni\/\" target=\"_blank\" rel=\"noopener\">Convenzioni contro le doppie imposizioni<\/a>\u201d.)<\/p>\n<p><a href=\"https:\/\/ambwashingtondc.esteri.it\/it\/italia-e-usa\/diplomazia-economica\/accordi-e-intese-in-campo-fiscale\/\" target=\"_blank\" rel=\"noopener\">Embassy of Italy in Washington (summary + links)<\/a><\/p>\n<h3>Official U.S. links<\/h3>\n<p><a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/italy-tax-treaty-documents\" target=\"_blank\" rel=\"noopener\">IRS treaty page (full text + technical explanation)<\/a><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/italy.pdf\" target=\"_blank\" rel=\"noopener\">Direct PDF of the 1999 treaty<\/a><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/italyte99.pdf\" target=\"_blank\" rel=\"noopener\">Technical Explanation (U.S. Treasury)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c4537c elementor-widget elementor-widget-text-editor\" data-id=\"6c4537c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Estate &amp; Inheritance Tax Treaty<\/h2><p>Convention Between the United States of America and the Italian Republic for the Avoidance of Double Taxation With Respect to Taxes on Estates and Inheritances.\u00a0Signed: 30 March 1955.<\/p><p>\u00a0<\/p><h3>Official Italian links<\/h3><p><a href=\"https:\/\/ambwashingtondc.esteri.it\/it\/italia-e-usa\/diplomazia-economica\/accordi-e-intese-in-campo-fiscale\/\" target=\"_blank\" rel=\"noopener\">Embassy of Italy in Washington (treaty summary + link)<\/a><\/p><h3>Official U.S. links<\/h3><p><a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/estate-and-gift-tax-treaties\" target=\"_blank\" rel=\"noopener\">IRS estate &amp; gift treaty<\/a><\/p><p><a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/italyeg.pdf\" target=\"_blank\" rel=\"noopener\">Direct PDF (U.S. Treasury)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aa00f8 elementor-widget elementor-widget-text-editor\" data-id=\"9aa00f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"color: #080a38; font-family: inherit; font-size: 2rem;\">Social Security Agreement<\/span><\/h2><p>Agreement Between the United States of America and the Italian Republic on Social Security<br \/>Signed: 23 May 1973\u00a0 In force: 1 November 1978<\/p><p>Purpose:<\/p><ul><li>Avoidance of\u00a0 double social\u2011security contributions<\/li><li>Coordinate pension rights<\/li><li>Totalization of contribution periods<\/li><\/ul><h3><span style=\"font-family: inherit; font-size: 1.75rem; letter-spacing: 0px;\">Official Italian INPS link<\/span><\/h3><p><a href=\"https:\/\/www.inps.it\/it\/it\/dettaglio-approfondimento.schede-informative.49821.sicurezza-sociale-internazionale-accordo-bilaterale-con-gli-stati-uniti-d-america.html\" target=\"_blank\" rel=\"noopener\">INPS page on the U.S.\u2013Italy Social Security Agreement<\/a><\/p><h4>\u00a0<span style=\"color: #413d3d; font-family: inherit; font-size: 1.75rem; font-weight: 600; letter-spacing: 0px;\">Official U.S. SSA links<\/span><\/h4><p><a href=\"https:\/\/www.ssa.gov\/international\/agreements_overview.html\" target=\"_blank\" rel=\"noopener\">SSA Italy Agreement page (summary)<\/a><\/p><p><a href=\"https:\/\/www.ssa.gov\/international\/Agreement_Pamphlets\/italy.pdf\" target=\"_blank\" rel=\"noopener\">Full SSA booklet (PDF)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Italy has agreements with the U.S. for the avoidance of double taxation &#8211; covering mainly income taxes, social security and gift, estate and inheritance taxes.\u00a0\u00a0 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[706,709,725],"tags":[15,56,77,165,166,750,759,760,761],"class_list":["post-163","post","type-post","status-publish","format-standard","hentry","category-treaties","category-inheritance-tax","category-international-tax","tag-italy","tag-italy-tax","tag-social-security","tag-tax-treaty","tag-double-tax-treaty","tag-inheritance-and-gift-tax","tag-treaties","tag-ssa","tag-contributions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Treaty Italy double tax treaties<\/title>\n<meta name=\"description\" content=\"Links to the treaties for the avoidance of taxation between Italy and the UK. 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