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 Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion.
Signed: 25 August 1999 In force: 2009 (after ratification).
Official Italian links
Italian Ministry of Economy (MEF) treaty archive (PDF)
(Their site structure changes often; the treaty is usually under “Documentazione tributaria” → “Convenzioni contro le doppie imposizioni”.)
Embassy of Italy in Washington (summary + links)
Official U.S. links
Estate & Inheritance Tax Treaty
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. Signed: 30 March 1955.
Official Italian links
Embassy of Italy in Washington (treaty summary + link)
Official U.S. links
Social Security Agreement
Agreement Between the United States of America and the Italian Republic on Social Security
Signed: 23 May 1973 In force: 1 November 1978
Purpose:
- Avoidance of double social‑security contributions
- Coordinate pension rights
- Totalization of contribution periods
Official Italian INPS link
INPS page on the U.S.–Italy Social Security Agreement