Details have become available of the amending protocol, signed on 24 May 2011 and entered into force on 30 August 2012  to the Italy - Singapore Income Tax Treaty (1977). The protocol was concluded in the English and Italian languages, each text having equal authenticity. Article I of the protocol replaces article 2(3)(b) (Taxes covered) of the treaty, including, for Italy, the regional tax on productive activities (IRAP) and article II of the protocol amends article 3(1)(a) and (b) (General definitions) in the definition of the territorial scope of the treaty. Article III of the protocol provides that a building site...