On 1 February 2023, the Italian Senate approves the law for the ratification of the new agreement with Switzerland concerning the taxation of frontier workers, which will replace the current agreement signed in 1974. The Senate also approved a related amending protocol to the 1976 income and capital tax treaty between the two countries that replaces paragraph 4 of Article 15 (Income from Employment) of the treaty so that reference is made to the new agreement on frontier workers instead of th…