Italy: Agreements
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Title
CONVENTION 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 TAXES ON INCOME
Signed: 21 October 1988
Statutory Instrument number: SI 1990 No. 2590
Entered into force: 31 December 1990
Has effect from:
In Italy from 1 January 1991.
In the United Kingdom for
- 1 January 1991 for Petroleum Revenue Tax
- Corporation Tax from 1 April 1991
- Income tax and Capital Gains Tax from 6 April 1991
The text of the current treaty in force can be found at the following link: https://www.gov.uk/government/publications/italy-tax-treaties