On 22 August 2016, Italy published in the Official Gazette the Ministerial Decree amending the list of jurisdictions with which Italy has an agreement allowing for the adequate exchange of information (white list). The white list impacts the tax treatment of certain transactions in relation to listed jurisdictions, including withholding tax, payment deductions, inbound migration, and certain other areas.
As amended, the white list includes:
- Albania, Alderney, Algeria, Anguilla, Argentina, A…