Tax treaties between the UK and Italy and related documents.
PDF, 159KB, 30 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
The double taxation convention entered into force on 31 December 1990.
The convention is effective in Italy from 1 January 1991 and in the UK from:
- 1 January 1991 for Petroleum Revenue Tax
- 1 April 1991 for Corporation Tax
- 6 April 1991 for Income Tax and Capital Gains Tax