On 23 February 2015, officials from Italy and Switzerland signed a protocol to amend the 1976 income and capital tax treaty between the two countries. The protocol will be the second to amend the treaty, and will bring it in line with the OECD standard for information exchange. The protocol must be ratified before entering into force, and once in force will apply from the date of its signing, 23 February 2015.
The officials also signed a roadmap for other financial and tax issues. The roadmap includes:
Click the following links for the Roadmap on the Way Forward in Fiscal and Financial Issues published by the Italian government, and a factsheet on the protocol and roadmap published by the Swiss government.
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