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Italy and Switzerland Sign New Agreement on Income Taxation of Frontier Workers : Initial Comments from an Italian Perspective

P. Salvatore

出版	2021
URL	http://books.google.com.hk/books?id=xRaizgEACAAJ&hl=&source=gbs_api

註釋

In this note, the authors analyse - with a focus on the Italian tax implications - the new provisions regulating the income taxation of "frontier workers" in the amending Protocol to the Italy-Switzerland Income and Capital Tax Treaty (1976) and the related implementing Agreement, both signed on 23 December 2020. Once the ratification procedure is completed, the new provisions will substantially update a well-established regulatory framework dating back to the mid-1970s.