Riserve e dichiarazioni per trattato n°127 - Convenzione sulla reciproca assistenza in materia fiscale

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 21/07/2019

Italia

Declaration contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i- Personal Income Tax (Imposta sul reddito delle persone fisiche – IRPEF);
- Corporate Income Tax (Imposta sul reddito delle società – IRES and the former Imposta sul reddito delle persone giuridiche – IRPEG).

Article 2, paragraph 1.a.ii
- Substitute Income Taxes, irrespective of their denomination.

Article 2, paragraph 1.b.i
- Regional Tax on Productive Activities (Imposta regionale sulle attività produttive – IRAP).

Article 2, paragraph 1.b.iii
Under category C:
- Value Added Tax (Imposta sul valore aggiunto – IVA).
[Under category G :
- Registration Tax (Imposta di registro);
- Mortgage and Cadastral Taxes (Imposte ipotecaria e catastale).

Article 2, paragraph 1.b.iv
- Local Property Tax (Imposta comunale sugli immobili – ICI) (*) ]

[ (*) Note by the Secretariat : See the Declaration registered at the Secretariat General of OECD on 18 March 2013, with entry into force as of 1 July 2013.]
Periodo di efficacia: 01/05/2006 -
Articoli in questione : 2

Declaration contained in a letter from the Ministry of Economy and Finance of Italy, dated 12 March 2013, registered at the Secretariat General of the OECD on 18 March 2013 - Or. Engl.

Pursuant to Article 2, paragraph 3 and 4, of the Convention, Italy makes the following amendments to Annex A (amendments are in bold) :

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.b.iii
Under category G:
– Registration Tax (Imposta di registro);
– Mortgage and Cadastral Taxes (Imposte ipotecaria e catastale);
Financial Transaction Tax (Imposta sulle Transazioni Finanziarie);
– Wealth tax on real estate located abroad (Imposta sul valore degli immobili situati all'estero);
– Wealth tax on financial assets held abroad (Imposta sul valore delle attività finanziarie detenute all'estero).


Article 2, paragraph 1.b.iv
– Local Property Tax (Imposta municipale propria – IMU).
Periodo di efficacia: 01/07/2013 -
Articoli in questione : 2

Declaration transmitted by a Note verbale from the Permanent Representation of Italy to the International Organisations in Paris, dated 22 December 2016, registered at the Secretariat General of the OECD on 5 January 2017 - Or. Fr.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information pursuant to Article 28, paragraph 6 of the Convention as amended by the Protocol.

( Text of the Declaration of Italy ).
Periodo di efficacia: 05/01/2017 -
Articoli in questione : 28

Declaration transmitted by the Permanent Representation of Italy to the International Organisations in Paris to the Secretariat General of the OECD on 5 April 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 05/04/2017 -
Articoli in questione : 28


Fonte: Ufficio dei Trattati, http://conventions.coe.int - * Disclaimer.