Transcription of UK/ITALY DOUBLE TAXATION CONVENTION 1 April 1991 for ...
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UK/ITALY DOUBLE TAXATION CONVENTION 1 April 1991 for ...
UK/ITALY DOUBLE TAXATION CONVENTIONSIGNED 21 OCTOBER 1988 Entered into force 31 December 1990 Effective in United Kingdom from 1 January 1991 for petroleum revenue tax, from1 April 1991 for corporation tax and from 6 April 1991 for income tax and capitalgains taxEffective in italy from 1 January 1991 DOUBLE TAXATION Agreements are reproduced under the terms of Crown CopyrightPolicy Guidance issued by 1 (Personal scope)Article 2 (Taxes covered)Article 3 (General definitions)Article 4 (Fiscal domicile)Article 5 (Permanent establishment)Article 6 (Income from immovable property)Article 7 (Business profits)Article 8 (Shipping and air transport)Article 9 (Associated enterprises)Article 10 (Dividends)Article 11 (Interest)Article 12 (Royalties)Article 13 (Capital gains)Article 14 (Independent personal services)Article 15 (Dependent personal services)Article 16 (Directors fees)Article 17 (Artistes and athletes)Article 18 (Pensions)Article 19 (Gover)
(b) the term "Italy" means the Italian Republic and includes any area beyond the territorial waters of Italy which, in accordance with the laws of Italy concerning the exploration and exploitation of natural resources, may be designated as an area within which the rights of Italy with respect to the sea bed and sub-soil and their natural
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