The Italian Ministry of Economy and Finance has announced the signing of a competent authority agreement with Switzerland for the exchange of information through group requests under the 1976 income and capital tax treaty between the two countries as amended by the 2015 protocol (replaced Article 27 Exchange of Information). The agreement was signed by Italy on 27 February 2017 and by Switzerland on 2 March 2017, and is generally effective from 2 March.
According to the announcement, the pu…