Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of Italian Republic: for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fr Clearance

Description

This is a technical explanation of the Convention and the Protocol between the United States and the Italian Republic signed on August 25, 1999 (the “Convention” and the “Protocol”). References are made to the Convention between the United States and Italy for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, signed on April 17, 1984 (the “prior Convention”). The Convention replaces the prior Convention.