Italy: Government service
Although Article 19 of the new agreement is worded in a standard manner (see INTM163170 onwards), it has been agreed to extend the scope of the Article to cover remuneration and pensions paid to the employees of the following
- with respect to the United Kingdom
* the Commonwealth War Graves Commission * the British Council * the British School of Rome * the British Institute of Florence.
- with respect to Italy
* the Italian Railway Administration (FS) * the Administration of Postal and Telecommunication Services (PPTT) * the Italian National Tourist Office (ENIT) * the National Institute for Foreign Trade (ICE) * the Bank of Italy (Banca d'Italia) * the Italian Institute of Culture in London and Edinburgh.
Any claim to extend further the scope of the Article should be referred to HMRC, Customs & International, Tax Treaty Team .