{"id":6707,"date":"2025-04-05T21:59:09","date_gmt":"2025-04-05T19:59:09","guid":{"rendered":"https:\/\/taxing.it\/?p=6707"},"modified":"2026-02-04T11:14:34","modified_gmt":"2026-02-04T10:14:34","slug":"uk-italy-inheritance-tax-treaty","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/uk-italy-inheritance-tax-treaty\/","title":{"rendered":"UK Italy Inheritance Tax Treaty"},"content":{"rendered":"
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UK Italy Inheritance Tax Treaty<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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CONVENTlON BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE ITALIAN REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO DUTIES ON  THE ESTATES  OF DECEASED PERSONS<\/p>

London, 15 February 1966 <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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CONVENZIONE FRA IL GOVERNO DEL REGNO UNITO DI GRAN BRETAGNA E D\u2019IRLANDA DEL NORD E IL GOVERNO DELLA
REPUBBLICA ITALIANA PER EVITARE LA DOPPIA IMPOSIZIONE E PREVENIRE L’EVASIONE FISCALE IN
MATERIA DI IMPOSTE SULLE SUCCESSIONE<\/p>

Londra 15 febbraio 1966<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Text of the Treaty – UK Government website<\/a><\/p>

Statutory Instrument<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Gazzetta Ufficiale<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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London, 15 February 1966<\/p>

Instruments of ratification were exchanged on 9 February 1968 and the Convention entered into force on that date<\/p>

Presented to Parliament by the Secretary of State for Foreign Affairs by Command of Her Majesty June 1968<\/p>

The Convention entered into force on 9 February 1968.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Italian Republic<\/p>

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to duties on the estates of deceased persons;<\/p>

Have agreed as follows:-<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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II Governo del Regno Unito di Bretagna e d\u2018Irlanda del Nord e il Governo della Repubblica Italiana<\/p>

animati dal desiderio di concludere una Convenzione allo scopo di evitare la doppia imposizione e di prevenire le evasioni fiscali in materia di imposte sulle successioni,<\/p>


si sono accordati su quanto segue:-<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE I<\/h3>

(1) The duties which are the subject of the present Convention are:<\/p>

(a) in the United Kingdom of Great Britain and Northern Ireland:<\/span>\u00a0<\/span><\/p>

the estate duty imposed in Great Britain;<\/p>

(b) in Italy:<\/p>

the succession duty and the estate duty (imposta sull\u2019asse ereditario globale) imposed in Italy.<\/p>

(2) The present Convention shall also apply to any other duties of a substantially similar character to the duties referred to in paragraph (1) above which may be imposed in Great Britain or Italy subsequently to the date of signature of the present Convention.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO I<\/h3>

(1) Le imposte oggetto della presente Convenzione sono:<\/p>

(a) nel Regno Unito di Gran Bretagna e d\u2019Irlanda del Nord:<\/p>

L’imposta sull\u2019asse ereditario globale applicata in Gran Bretagna;<\/p>

(b) in Italia:<\/p>

l\u2019 imposta di successione e l\u2019 imposta sull\u2019asse ereditario globale netto applicate in Italia.<\/p>

(2) La presente Convenzione si estende anche ad ogni altra imposta di carattere sostanzialmente analogo alle imposte di cui al paragrafo (1) che possa essere applicata in Gran Bretagna o in Italia in epoca posteriore alla firma della presente Convenzione.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE II<\/h3>

(1) In the present Convention, unless the context otherwise requires:
(a) the term \u201cUnited Kingdom\u201d means Great Britain and Northern Ireland;
(b) the term \u201c Great Britain \u201d means England, Wales and Scotland:
(c) the term \u201c Italy \u201d means the Italian Republic;
(d) the term \u2018\u2018 territory\u201d, when used in relation to one or the other Contracting Party, means Great Britain or Italy, as the context requires;
(e) the term \u201cduty\u201d means the estate duty imposed in Great Britain or the succession duty and estate duty imposed in Italy, as the context requires.<\/p>

(2) (a) For the purposes of the present Convention, the question whether a deceased person was domiciled at the time of his death in any part of the territory of one of the Contracting Parties shall be determined in accordance with the law in force in that territory.<\/p>

(b) Where by reason of the provisions of the preceding paragraph a deceased person is deemed to be domiciled in the territory of each of the Contracting Parties, then this case shall be solved in accordance with the following rules:-<\/p>

(i) he shall be deemed to be domiciled in the territory of the Contracting Party in which he had a permanent home available to him at the time of his death; if he had a permanent home available to him in the territory of each of the Contracting Parties he shall be deemed to be domiciled in the territory of the Contracting Party with which his personal and economic relations were closest (centre of vital interests);<\/p>

(ii) if the Contracting Party in whose territory he had his centre of vital interests cannot be determined. or if he had not a permanent home available to him in the territory of either Contracting Party, he shall be deemed to be domiciled in the territory of the Contracting Party in which he had an habitual abode;<\/p>

(iii) if he had an habitual abode in the territory of each of the Contracting Parties, or in the territory of neither, he shall be deemed to be domiciled in that of which he was a national;<\/p>

(iv) if he was a national of both territories or of neither of them, the taxation authorities of the Contracting Parties shall determine the question by mutual agreement.<\/p>

(3) In the application of the provisions of the present Convention by either Contracting Party any term not otherwise defined shall. unless the context otherwise requires, have the meaning which it has under the law in force in the territory of that Party relating to the duties which are the subject of the Convention.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO II<\/h3>

(1) Nella presente Convenzione. a meno che il contesto non richieda altrimenti:
(a) il termine \u201cRegno Unito \u201d designa la Gran Bretagna e l\u2019Irlanda del Nord;
(b) il termine \u201cGran Bretagna\u201d designa l\u2019hghilierra. il Galles e la Scozia;
(c) il termine \u201c Italia \u201d designa la Repubblica Italiana;
(d) il termine \u201c territorio”. qualora si riferisca a una delle Parti contraenti. designa la Gran Bretagna o l\u2019Italia. a seconda del contesto:
(e) il termine \u201cimposta\u201d designa I\u2019imposta sull’asse ereditario globale applicata in Gran Bretagna o la imposta sulle successioni e la imposta sull\u2019asse ereditario globale netto applicate in Italia, a seconda del contesto.<\/p>

(2) (a) Ai fini della presente Convenzione, la questione se una persona era domiciliata al tempo del decesso nel territorio di una delle Parti contraenti sarti determinata secondo la legge vigente in quel territorio.<\/p>

(b) Qualora, secondo le clausole del paragrafo precedente, il defunto sia considerato domiciliato nel territorio di entrambi i Paesi contraenti. questo caso \u00e8 risolto secondo le seguenti regole :<\/p>

(i) si considera domiciliato nel territorio del Paese contraente in cui aveva regolare residenza permanente al momento del decesso; se aveva regolare residenza permanente nel territorio di entrambi i Paesi contraenti \u00e8 considerato domiciliato nel territorio del Paese contraente con cui aveva pi\u00f9 stretti vincoli personali ed economici (centro di interesse vitale);<\/p>

(ii) se il Paese contraente nel cui territorio il defunto aveva il suo centro di interesse vitale non pu\u00f2 essere determinato, o se il defunto non aveva una regolare residenza permanente nel territorio di nessuno dei Paesi contraenti. & considerato domiciliato nel territorio del Paese contraente in cui aveva dimora abituale;<\/p>

(iii) se aveva dimora abituale nel territorio di entrambe le Parti contraenti. o di nessuna di esse. & considerato domiciliato ne1 Paese di cui aveva la nazionalita;<\/p>

(iv) se aveva la nazionalita di entrambi i Paesi contraenti .o di nessuno di essi, le autorit\u00e0 fiscali dei due Paesi decideranno la questione tramite mutuo accordo.<\/p>

(3) Nell’applicazione delle norme della presente Convenzione. da parte di entrambi i Paesi contraenti. ogni termine non altrimenti definito. a meno che il contesto non richieda altrimenti. ha il significato che ha ai semi della legge sulle imposte oggetto della presente Convenzione, in vigore nel territorio di quel Paese.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE III<\/h3>

(1) Where a person was at the time of his death domiciled in any part of the territory of one of the Contracting Parties, the situs of any property shall for the purposes of the imposition of duty and for the purposes of Article V and of the credit to be allowed under Article VI be determined exclusively in accordance with the rules in Article IV of the present Convention.<\/p>

(2) Paragraph (1) of this Article shall apply if, and only if, apart from the said Article IV:<\/p>

(a) duty would be imposed on the property under the law of the territory of each of the Contracting Parties; or<\/p>

(b) duty would be imposed on the property under the law of the territory of one of the Contracting Parties and would, but for some specific exemption, also be imposed thereon under the law of the territory of the other Contracting Party.<\/p>

(3) Paragraph (1) of this Article shall not apply if by reason of its application duty would be imposed in the territory of one of the Contracting Parties on property on which, apart from the said paragraph, duty would not be imposed in that territory.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO III<\/h3>

\u00a0
(1) Qualora una persona, al momento del decesso, era domiciliata in qualsiasi parte del territorio di uno dei Paesi contraenti. il luogo in cui ciascun bene \u00e8 situato \u00e8 determinato, ai fini della imposizione e ai fini dell’articolo V e del credito da accordare secondo l’articolo VI. esclusivamente secondo le norme dell’articolo IV della presente Convenzione.<\/p>

(2) Il paragrafo (1) di quest’articolo si applica se, e solo se, senza tener
conto del suddetto articolo IV.<\/p>

(a) la imposta \u00e8 applicata sui beni secondo la legge vigente ne1 territorio di ciascun Paese contraente: oppure
(b) la imposta \u00e8 applicata sui beni secondo la legge vigente nel territorio di uno dei Paesi contraenti e. salvo specifiche esenzioni. I: applicata sugli stessi beni anche secondo la legge del territorio dell’altro Stato contraente.<\/p>

(3) II paragrafo (1) di quest’articolo non \u00e8 applicato se, a causa della sua applicazione derivasse la imposizione nel territorio di uno degli Stati contraenti. di un bene che, senza tener conto di detto paragrafo, non sarebbe altrimenti soggetto all’imposta in quel territorio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE IV<\/h3>

(1) Land shall be deemed to be situated at the place where it is located; rights or interests (otherwise than by way of security) which constitute immovable property shall be deemed to be situated at the place where the land to which they relate is located; the question whether rights or interests constitute immovable property shall be determined in accordance with the law of the place where the land to which they relate is located.<\/p>

(2) Tangible movable property (other than such property for which specific provision is hereinafter made) and rights or interests (otherwise than by way of security) therein shall be deemed to be situated at the place where. it is located at the time of the deceased person’s death or, if in transit. at the place of destination; and bank or currency notes or other forms of currency recognised as legal tender in the place of issue, negotiable bills of exchange and negotiable promissory notes, shall be treated as tangible movable property for the purpose of this paragraph.<\/p>

(3) Debts. secured or unsecured, excluding the forms of indebtedness for which specific provision is made elsewhere in this Article, shall be deemed to be situated at the place where the debtor was residing at’the time of death of the deceased person.<\/p>

(4) Bank accounts shall be deemed to be situated at the branch at which the account was kept.<\/p>

(5) Securities issued by any government, or by any local or public authority shall be deemed, if in bearer form, to be situated at the place where they were located at the time of the deceased’s death and, if inscribed or registered, at the place of inscription or registration.<\/p>

(6) Shares, stock. debentures or debenture stock in a company (including any such property held by a nominee, whether the beneficial ownership is evidenced by scrip certificates or otherwise) shall be deemed to be situated at the place where the company was incorporated.<\/p>

(7) An interest in a partnership shall be deemed to be situated at the place where the business was carried on; and if the business was carried on at more than one place an appropriate proportion of the interest shall be deemed to be situated at each of those places.<\/p>

(8) Goodwill as a trade, business or professional asset shall be deemed to be situated at the place where the trade, business or profession to which it pertains was carried on; and if a trade, business or profession was carried on at more than one place an appropriate proportion of the goodwill shall be-deemed to be situated at each-of those .places.<\/p>

(9) Ships and aircraft and shares thereof shall be deemed to be situated at the place of registration of the ship or aircraft.<\/p>

(10) Patents, trade marks and designs shall be deemed to be situated at the place where they were registered.<\/p>

(11) Copyright. and rights or licences to use any copyrighted material, patent, trade mark or design shall be deemed to be situated at the place where the rights arising therefrom were exercisable.<\/p>

(12) Rights or causes of action ex delicto surviving for the benefit of the estate of a deceased person shall be deemed to be situated at the place where such rights or causes of action arose.<\/p>

(13) Any other property shall be deemed to be situated in the territory in which the deceased person was domiciled at the time of his death.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO IV<\/h3>

(1) Gli immobili sono considerati esistenti nel luogo dove si trovano; i diritti o gli interessi (diversi da quelli derivanti da titoli) che costituiscono beni immobili Sono considerati esistenti ne1 luogo in cui si trova l’immobile a1 quale si riferiscono: la questione se i diritti o gli interessi costituiscano beni immobili e risolta secondo la legge del luogo dove \u00e8 situato l’immobile al quale si riferiscono.<\/p>

(2) I beni mobili (diversi da quelli per cui Sono poste in seguito norme specifiche) e i diritti o gli interessi su questi beni (diversi da quelli derivanti da titoli) Sono considerati esistenti ne1 luogo dove si trovavano al momento del decesso, 0, se ” in transitu “, ne1 luogo di destinazione; i biglietti di banca, la carta moneta o altre forme di valuta riconosciute come aventi corso legale ne1 luogo di emissione, cambiali e pagher\u00f2 cambiari sono ritenuti beni mobili ai fini di questo paragrafo.<\/p>

(3) 1 crediti, garantiti o no, escluse le forme di crediti per cui Sono poste norme specifiche in altra parte di questo articolo. Sono considerati esistenti nel luogo dove il debitore risiedeva al momento della morte del de cuius.<\/p>

(4) I conti bancari Sono considerati esistenti nel luogo della succursale in cui era tenuto il conto.<\/p>

(5) 1 titoli emessi da un Governo, o da una qualunque autorit\u00e0. pubblica o locale, Sono considerati esistenti, se al portatore, nel luogo dove si trovavano al momento del decesso, e, se iscritti o registrati, nel luogo di iscrizione o di registrazione.<\/p>

(6) Le azioni, le quote di capitale, le obbligazioni di una Societ\u00e0 (incluse quelle possedute a mezzo di fiduciario, se la propriet\u00e0 Educiaria risulta evidente da atto scritto o altrimenti) Sono considerate esistenti nel luogo dove la Societ\u00e0 \u00e8 stata costituita.<\/p>

(7) La partecipazione in una Societ\u00e0 di persone t considerata esistente nel luogo in cui l’impresa era gestita: e se l’impresa era gestita in pi\u00f9 luoghi, una proporzione adeguata della partecipazione e considerata esistente in ognuno di questi luoghi.<\/p>

(8) L’avviamento, come elemento attivo di un commercio, impresa o professione \u00e8 considerato esistente nel luogo in cui il commercio. l’impresa o la professione cui si riferisce erano gestiti; e se erano gestiti in pib luoghi, una proporzione adeguata dell’avviamento & considerata esistente in ognuno di questi luoghi.<\/p>

(9) Le navi, gli aeromobili e le quote relative Sono considerati esistenti nel luogo di immatricolazione della nave o dell’aeromobile.<\/p>

(10) Le patenti, i marchi di fabbrica e i disegni sono considerati esistenti nel luogo di registrazione.<\/p>

(11) I diritti d’autore, i diritti o le licenze ad usare qualunque bene coperto dal diritto d’autore, una patente. un marchio di fabbrica o un disegno sono considerati esistenti nel luogo in cui i diritti che ne derivano erano esercitabili.<\/p>

(12) I diritti o gli indennizzi da azioni ex delicto che sopravvivono a beneficio dell’eredit\u00e0 sono considerati esistenti nel luogo in cui tali diritti o indennizzi sono sorti.<\/p>

(13) Ogni altra propriet\u00e0 \u00e8 considerata esistente nel luogo in cui il defunto era domiciliato alla data del decesso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE V<\/h3>\n

(1) In determining the amount on which duty is to be computed, permitted deductions shall be allowed in accordance with the law in force in the territory in which the duty is imposed.
(2) Where duty is imposed in the territory of one Contracting Party on the death of a person who at the time of his death was not domiciled in any part of that territory but was domiciled in some part of the territory of the other Contracting Party, no account shall be taken, in determining the amount or rate of such duty, of property situated outside the former territory, provided that this paragraph shall not apply to duty imposed in the territory of a Contracting Party on property passing under a settlement governed by its law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO V<\/h3>

(1) Nel determinare l’ammontare sul\u00a0 quale dev’essere calcolata l’imposta. Sono concesse le deduzioni consentite dalle leggi vigenti nel territorio in cui la imposta \u00e8 applicata.
(2) Quando la imposta \u00e8 applicata nel territorio di uno dei Paesi contraenti sulla successione di una persona che al momento del suo decesso non era domiciliata in nessuna parte di tale territorio, ma era invece domiciliata in qualche parte del territorio dell’altro Stato contraente, non si tiene conto, nel determinare l’ammontare della imposta o dell’aliquota di essa della propriet\u00e0 situata al di fuori del territorio del primo Stato, a meno che questo paragrafo non si riferisca a imposte applicate nel territorio di uno Stato contraente su propriet\u00e0 che cadono sotto una disposizione regolata dalla legge di quest’ultimo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE VI<\/h3>

(1) Where one Contracting Party imposes duty on any property which is not situated in its territory but is situated in the territory of the other Contracting Party. the former Party shall allow against so much of its duty (as otherwise computed) as is attributable to that property a credit (not exceeding the amount of the duty so attributable) equal to so much of the duty imposed in the territory of the other Contracting Party as is attributable to such property.<\/p>

(2) For the purposes of this Article, the amount of the duty of a Contracting Party attributable to any property shall be ascertained after taking into account any credit, allowance or relief, or any remission or reduction of duty other than in respect of duty payable in the territory of the other Contracting Party.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO VI<\/h3>

(1) Quando un Paese contraente applica la imposta su beni non situati ne1 suo territorio, ma in quello dell’altro Paese contraente, il primo Stato concede sull’ammontare della propria imposta (come altrimenti computata) riferibile a tali beni, un credito uguale all’ammontare dell\u2019 imposta applicata nel territorio dell’altro Stato contraente riferibile a tali beni (senza superare l’ammontare della imposta cosi applicabile).<\/p>

(2) Ai fini di questo articolo. l’ammontare della imposta di uno Stato contraente attribuibile su ogni bene & accertato dopo aver tenuto conto di ogni credito, concessione o detrazione, o di ogni remissione o riduzione della imposta, che non si riferisca alla imposta pagabile ne1 territorio dell’altro Stato contraente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE VII<\/h3>

Any claim for a credit or for a refund of duty founded on the provisions of the present Convention shall be made within five years from the date of the death of-the deceased person in respect of whose estate the claim is made, or, where the event causing duty to be payable occurs at some later date, within five years from that date.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO VII<\/h3>

Ogni reclamo per un credito o per un rimborso di imposta fondato sulle norme della presente Convenzione, deve essere presentato entro cinque anni dalla data del decesso della persona della cui erediti si tratta, o, se I’evento per cui la imposta \u00e8 pagabile si verifica in data posteriore, entro cinque anni da quella data.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE VIII<\/h3>

(1) The taxation authorities of the Contracting Parties shall exchange such information (being information available under the respective taxation laws of the Contracting Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or the administration of statutory provisions against avoidance in relation to the duties which are the subject of the present Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the administration, assessment and collection of the duties which are the subject of the present Convention. No information shall be exchanged which might disclose any trade secret or trade process.<\/p>

(2) As used in this Article, the term ” taxation authorities” means:<\/p>

(a) in the case of Italy, the Ministero delle Finanze, Direzione Generale
delle Tasse e Imposte sugli Affari;<\/p>

(b) in the case of Great Britain, the Commissioners of Inland Revenue or
their authorised representative;<\/p>

(c) in the case of Northern Ireland (to which the present Convention applies under Article X), the Minister of Finance or his authorised representative;<\/p>

(d) in the case of any territory to which the present Convention is extended under Article IX, the competent authority for the administration in such territory of the duties to which the present Convention applies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO VIII<\/h3>

(1) Le autorit\u00e0 fiscali degli Stati contraenti si scambieranno le informazioni (in quanto disponibili in virt\u00f9 delle rispettive leggi fiscali dei Paesi contraenti) necessarie per attuare le clausole della presente Convenzione, o per prevenire le frodi o per applicare le disposizioni di legge contro le evasioni alle imposte oggetto della presente Convenzione. Ogni informazione cos\u00ec scambiata sar\u00e0 considerata segreta e non sar\u00e0 rivelata ad alcuna persona non addetta all’amministrazione, all’accertamento e alla riscossione delle imposte oggetto della presente Convenzione. Non saranno scambiate informazioni che possano rivelare un segreto o processo commerciale.<\/p>

(2) Come \u00e8 usato in questo articolo, il termine “autorit\u00e0 fiscali” significa:<\/p>

(a) nel caso dell’Italia il ” Ministero delle Finanze-Direzione Generale delle Tasse e Imposte Indirette sugli Affari”;<\/p>

(b) nel cas0 della Gran Bretagna : i “Commissioners of Inland Revenue” o i loro rappresentanti autorizzati;<\/p>

(c) nel caso dell’Irlanda del Nord (a cui la presente Convenzione si riferisce nell’articolo X il Ministero delle Finanze o i suoi rappresentanti autorizzati;<\/p>

(d) nel caso di tutti i territori a cui la presente Convenzione estesa ai sensi dell’articolo IX, le autorit\u00e0 competenti in quel territorio, per I’amministrazione delle imposte oggetto della presente Convenzione.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE IX<\/h3>

\u00a0(1) The present Convention may be extended, either in its entirety or with modifications, to any territory for whose international relations the United Kingdom is responsible and which imposes dutjes substantially similar in character to those which are the subject of the Convention, and any such extension shall take effect from,such date and subject to such modifications and conditions (including conditions as to termination) as may he specified and agreed between the Contracting Parties in Notes to be exchanged for this purpose.<\/p>

(2) The termination in respect of the United Kingdom or Italy of the present Convention under Article XII shall, unless otherwise expressly agreed by the Contracting Parties, terminate the application of the Convention to any territory to which it has been extended under this Article.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICOLO IX<\/h3>

(I) La presente Convenzione pu\u00f2 essere estesa, sia nel suo complesso che con modifiche. a ogni territorio per le cui relazioni internazionali sia responsabile il Regno Unito, e che applichi imposte sostanzialmente analoghe a quelle oggetto della presente Convenzione, e ogni estensione del genere decorrer\u00e0 dalla data e sar\u00e0 soggetta alle modifiche e condizioni (comprese quelle relative al termine) stabiliti e concordate fra i Paesi contraenti con note da scambiarsi a questo proposito.<\/p>

(2) La cessione della efficacia della presente Convenzione nei confronti ‘del Regno Unito e dell’Italia ai sensi dell’articolo XII varr\u00e0 per ogni altro territorio a cui la Convenzione fosse estesa con questo articolo, salvo accordi specifici in altro senso, stabiliti fra le Parti contraenti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
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ARTICLE X<\/h3>

The present Convention shall apply in relation to Northern Ireland and
to the estate duty imposed in Northern Ireland as it applies in relation to
Great-Britain and to the estate duty imposed in Great Britain but shall be separately terminable in respect of Northern Ireland in accordance with
the provisions of Article XII.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t
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ARTICOLO X<\/h3>

La presente Convenzione si applica all’Irlanda del Nord e alla imposta di successione ivi vigente, come si applica alla Gran Bretagna e alla imposta di successione ivi vigente, ma pu\u00f2 avere termine diverso per quanto riguarda l’Irlanda del Nord, secondo le clausole dell’articolo XII.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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ARTICLE XII<\/h3>

The present Convention shall remain in force indefinitely but either of the Contracting Parties may, not earlier than three years after the Convention enters into force. give to the other Contracting ‘Party. through the diplomatic channel, written notice of termination. In such event the Convention shall not be effective as to the estates of persons dying on or after the date (not being earlier than the sixtieth day after the date of such notice) specified in. such notice, or, if no date is specified, on or after the sixtieth day after the date of such notice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t
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ARTICOLO XII<\/h3>

La presente Convenzione rester\u00e0 in vigore indefinitamente, ma ciascuno degli Stati contraenti potr\u00f2, non prima di tre anni dall’entrata in vigore della Convenzione, denunciarla per iscritto all’altro Stato attraverso le vie diplomatiche. In tal caso la Convenzione cesser\u00e0 di mere efficacia per le successioni di persone morte alla data o dopo la data (non prima del sessantesimo giorno dalla data della notizia scritta) specificata nella denuncia scritta, o, se non \u00e8 specificata la data, da o dopo il sessantesimo giorno dopo quella della notizia scritta.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

CONVENTlON BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE ITALIAN REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO DUTIES ON  THE ESTATES  OF DECEASED PERSONS London, 15 February 1966  CONVENZIONE FRA IL GOVERNO DEL REGNO UNITO DI GRAN […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,706,709,722],"tags":[],"class_list":["post-6707","post","type-post","status-publish","format-standard","hentry","category-technical-resource","category-treaties","category-inheritance-tax","category-menupost"],"yoast_head":"\nUK Italy Inheritance Tax Treaty | Taxing.It<\/title>\n<meta name=\"description\" content=\"CONVENTlON BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE ITALIAN REPUBLIC 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