On 1 June 2012, the amending protocol, signed on 13 June 2009, to the Italy - Russia Income and Capital Tax Treaty (1996) entered into force. The protocol was signed in the Russian, Italian and English languages, each text having equal authenticity. In the case of any divergence, the English text will prevail. Key elements of the protocol are summarized as follows:
| – | Article 1 of the protocol amends article 2 paragraph 3 (… |