{"id":581,"date":"2016-03-24T06:39:12","date_gmt":"2016-03-24T06:39:12","guid":{"rendered":"http:\/\/159.65.127.138\/?p=581"},"modified":"2026-01-15T22:04:24","modified_gmt":"2026-01-15T21:04:24","slug":"uk-italy-double-tax-treaty","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/uk-italy-double-tax-treaty\/","title":{"rendered":"UK Italy Double Tax Treaty – Income Taxes"},"content":{"rendered":"
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The UK\/Italy Convention for the Avoidance of Double Taxation of Income<\/a> (or Double Tax Treaty) was signed at Pallanza on 21 October 1988. \"pallanzaIt entered into force on 31 December 1990. It came into effect in the United Kingdom from 1 January 1991 for petroleum revenue tax, from 1 April 1991 for corporation tax and from 6 April 1991 for income tax and capital gains tax<\/p>

It was ratified in Italy by Law no. 329 of 5 November 1990 and came into effect generally in Italy from \u00a01 January 1991.<\/p>

\u00a0<\/p>

The Italian version is qui<\/a><\/p>

\u00a0<\/p>

The text of the treaty is based on the model treaty published by the OECD in effect at the time of signature.\u00a0 Worthy of the note are the provisions extending the tax credit on dividends paid by companies resident in one signatory state to recipients resident in the other.\u00a0 Due to intervening reduction of the tax credit under both country’s domestic legislation in the meantime, these provisions are now redundant.<\/p>

\u00a0<\/p>

If you require any help with the interpretion of the treaty or how it affects you, please get in touch by clicking qui<\/a><\/p>

\u00a0<\/p>

Text of the Treaty<\/a><\/p>

\u00a0<\/p>

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\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

The UK\/Italy Convention for the Avoidance of Double Taxation of Income (or Double Tax Treaty) was signed at Pallanza on 21 October 1988. It entered into force on 31 December 1990. It came into effect in the United Kingdom from 1 January 1991 for petroleum revenue tax, from 1 April 1991 for corporation tax and […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,151,706],"tags":[],"class_list":["post-581","post","type-post","status-publish","format-standard","hentry","category-technical-resource","category-income-tax-for-individuals","category-treaties"],"yoast_head":"\nUK Italy Double Tax Treaty - Income Taxes | Taxing.It<\/title>\n<meta name=\"description\" content=\"Treaty Taxes Avoidance Double Taxation Convention Income Tax Capital Gains\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/uk-italy-double-tax-treaty\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UK Italy Double Tax Treaty - 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