On 19 November 2012, the amending protocol, signed on 9 December 2010, to the Italy - Mauritius Income Tax Treaty (1990), entered into force. The protocol generally applies from 19 November 2012.

Article I of the protocol replaces article 2(3) (Taxes covered) of the treaty. In respect to Italy, the regional tax on productive activities (IRAP) has been added and, for Mauritius, the capital …

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