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Italian Council of Ministers Approves New Agreement with Switzerland on the Taxation of Frontier Workers and Related Tax Treaty Protocol

|Treaty Development|Italy-Switzerland
Italy-Switzerland

On 3 December 2021, the Italian Council of Ministers approved the ratification of the new agreement with Switzerland concerning the taxation of frontier workers, which will replace the current agreement signed in 1974. The Council of Ministers also approved a related amending protocol to the 1976 income and capital tax treaty between the two countries that replaces paragraph 4 of Article 15 (In…

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