Protocol to treaty between Belgium and Italy enters into force

On 17 April 2013, the amending protocol, signed on 11 October 2004, to the Belgium - Italy Income Tax Treaty (1983), as amended by the 1984 protocol, entered into force. The protocol provides for a modification of Art. 19(1)(b) of the treaty. As a result, remuneration, other than a pension, paid from a state or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered in that state will be taxable only in that state if the individual …