On 23 February 2015, officials from Italy and Switzerland signed a protocol to amend the 1976 income and capital tax treaty between the two countries. The protocol will be the second to amend the treaty, and will bring it in line with the OECD standard for information exchange. The protocol must be ratified before entering into force, and once in force will apply from the date of its signing, 23 February 2015.
The officials also signed a roadmap for other financial and tax issues. The roadma…