Details have become available of the amending protocol, signed on 21 June 2012, to the Italy - Luxembourg Income and Capital Tax Treaty (1981).
Article I of the protocol provides that in the case of Italy, the treaty will apply to:
| – | the individual income tax; | |
| – | the corporate income tax; and | |
| – | the regional tax on production activities. |
In the case of Luxembourg, the treaty will apply to: