On 30 June 2023, Italy published the Law No. 83 of 13 June 2023, which provides for the ratification of the new agreement with Switzerland concerning the taxation of frontier workers, which will replace the current agreement signed in 1974. Law No. 83 also ratifies the 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 fro…