On 3 April 2017, Italy published the Ministerial Decree of 23 March 2017 in the Official Gazette, which updates the list of jurisdictions that allow adequate exchange of information with Italy (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 updated, the list includes the addition of:
- Andorra;
- Barbados;
- Chile;
- The Holy See (Vatican)…