The income tax treaty and protocol between Italy and the United States, signed on 25 August 1999 entered into force on 16 December 2009. The treaty generally applies from 1 February 2010 for withholding taxes and from 1 January 2010 for other taxes. From these dates, the new treaty generally replaces the Italy-US income tax treaty of 17 April 1984.
Treaty between Italy and US enters into force
