The income tax treaty between Italy and Jamaica entered into force on 28 August 2021, according to a notice published in Italy's Official Gazette. The treaty, signed 19 January 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Italian individual income tax, corporate income tax, and the regional tax on productive activities, and covers Jamaican income tax.
Residence
If a person other than an individual is considered resident in both Contracting S…