14 March 2014
Report from Giulia Gallo, IBFD Research Associate

Details of the amending protocol to the Italy - Mexico Income Tax Treaty (1991), signed on 23 June 2011, have become available. The amending protocol was concluded in the Spanish and Italian languages, each text having equal authenticity.
With regard to article 3 (General Definitions) of the treaty, in the case of Italy the co…