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

|Treaty Development|Italy-Switzerland
Italy-Switzerland

On 1 February 2023, the Italian Senate approves the law for the ratification of the new agreement with Switzerland concerning the taxation of frontier workers, which will replace the current agreement signed in 1974. The Senate 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 (Income from Employ…

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