The new income tax treaty between China and Italy entered into force on 19 February 2025. The treaty, signed 23 March 2019, replaces the 1986 tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax and covers Italian personal income tax, corporate income tax, and regional tax on productive activities.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent author…