The new income tax treaty between China and Italy was signed on 23 March 2019. Once in force and effective, the new treaty will replace 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 company is considered resident in both Contracting States, the competent authorities will determine …