The new agreement between Italy and Switzerland concerning the taxation of frontier workers entered into force on 17 July 2023. The agreement, signed 23 December 2020, replaces the prior agreement signed in 1974. A related amending protocol to the 1976 income and capital tax treaty between the two countries also entered into force on 17 July 2023. The protocol, also signed on 23 December 2020, replaces paragraph 4 of Article 15 (Income from Employment) of the treaty so that reference is made …