Books and Articles

26-11-2011 - La nuova Convenzione tra Italia e Canada: le innovazioni più rilevanti

The new Treaty against Double Taxation between Italy and Canada, signed at Ottawa on June 3rd, 2002, has been ratified. The effects shall enter into force from January 1st of the year in which the exchange of the instruments of ratification will take place or, more precisely, from the tax period in progress on that date. The most significant amendments in the scope of the new Treaty provisions are the inclusion, between the taxes covered, of the IRAP, the enlargement of the meaning given to the term Canada and the update of the term company.


ROLLE G., STECCA V., La nuova Convenzione tra Italia e Canada: le innovazioni più rilevanti, in Fiscalità e Commercio Internazionale, n. 8, 2011, p. 30 s. 


 

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