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Italian tax authorities interpret application of Art. 15 of EU-Swiss Agreement

|Treaty Development|Italy-Switzerland-United States
Italy-Switzerland-United  States

On 10 May 2007, the Italian tax authorities issued Ruling No. 93 having as its object the interpretation of Art. 15 of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (the "Agreement"), published in the Officia…

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