Based on the overview of DTAs concluded by Italy as available on the website of the Italian Ministry of Finance (Dipartimento della Finanze) the Protocol from February 23, 2015 amending the Convention between the Swiss Confederation and the Italian Republic for the Avoidance of Double Taxation and the Regulation of Certain Other Questions relating to Taxes on Income and Capital as signed on March 9, 1976 (Hereafter: the DTA) entered into force on July 13, 2016.

 

The Protocol arranges that Article 27 (“Exchange of information”) of the DTA is replaced by a new Article 27 containing regulations regarding the exchange of information upon request. Based on Article III, Paragraph 2 of the Protocol the amended regulations regarding the Exchange of information apply to facts and circumstances from the date of signing of the Protocol (February 23, 2015).

 

Click here to be forwarded to the Protocol as available on the website of the Italian Ministry of Finance (in the Italian language).

 

Click on the language of your choice to be forwarded to the translated versions of the Protocol as available on the Swiss Federal Department for Finance (German or French).

 

Are you looking for a way to quickly locate the texts of a DTA? Then go to our section DTAs and TIEAs.

 

 

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