December 24 2020

Italy and Switzerland Sign New Agreement on Taxation of Frontier Workers and Exchange of Letters Under Tax Treaty

Source: IBFD Tax Research Platform News

On 23 December 2020, Italy and Switzerland signed a new agreement on taxation of frontier workers and exchange of letters under the Italy - Switzerland Income and Capital Tax Treaty (1976), as amended by the 1978 and 2015 protocols, in Rome. Once in force and effective, the new agreement will replace the agreement on taxation of frontier workers between Italy and Switzerland, signed on 3 October 1974. Further developments will be reported as they occur.