Italy published Law no. 182 of 18 November 2024 in the Official Gazette on 3 December 2024, which provides for the ratification of the new tax treaty with China. The treaty, signed 23 March 2019, will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the new treaty will replace the 1986 tax treaty between the two countries.