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Italy's Chamber of Deputies Approves Pending Protocol to Tax Treaty with Ecuador — Orbitax Tax News & Alerts

On 12 May 2021, the Italian Chamber of Deputies (lower house of parliament) approved the bill for the ratification of the pending protocol to the 1984 income and capital tax treaty with Ecuador. The protocol, signed 13 December 2016, is the first to amend the treaty and includes changes to Article 2 (Taxes Covered), Article 3 (General definitions), and Article 27 (Exchange of Information). It will enter into force once the ratification instruments are exchanged and will generally apply from that date.