ITALY - OECD.org

1 2 ITALY Status of List of Reservations and Notifications at the Time of Signature For jurisdictions providing a provisional list: This document contains a provisional list of expected reservations and notifications to be made by ITALY pursuant to Articles 28(7) and 29(4) of the Convention. 3 Article 2 Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, ITALY wishes the following agreements to be covered by the Convention: No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 1 Convention between the Italian Republic and the Argentine Republic for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Argentina Original 15-11-1979 15-12-1983 Amending Instrument (a) 03-12-1997 14-03-2001 2 Convention between the Government of the Italian Republic and the Government of Republic of Armenia for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Armenia Original 14-06-2002 05-05-2008 3 Convention between the Italian Republic and the Australia for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Australia Original 14-12-1982 05-11-1985 4 Convenzione tra la Repubblica italiana e la Repubblica austriaca per evitare le doppie imposizioni e prevenire le evasioni fiscali in materia di imposte sul reddito e sul patrimonio Convention between the Italian Republic and the Austrian Republic for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Austria Original 29-06-1981 06-04-1985 Amending Instrument (a)

2 25-11-1987 01-05-1990 5 Convention between the Government of the Italian Republic and the Government of the Republic of Azerbaijan for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Azerbaijan Original 21-07-2004 13-08-2011 4 6 Convention between the Government of the Italian Republic and the Government of the People s Republic of Bangladesh for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Bangladesh Original 20-03-1990 07-07-1996 7 Convention between the Government of the Italian Republic and the Government of Barbados for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Barbados Original 24-08-2015 N/A 8 Convention between the Government of the Italian Republic and the Kingdom of Belgium for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Belgium Original 29-04-1983 29-07-1989 Amending Instrument (a) 19-12-1984 29-07-1989 Amending Instrument (b) 11-10-2004 17-04-2013 9 Convention between the Italian Republic and the Socialist Federal Republic of Yugoslavia for the Avoidance of double taxation with respect to Taxes on Income and on Capital Bosnia and Herzegovina (Socialist Federal Republic of Yugoslavia)

3 Original 24-02-1982 03-07-1985 10 Convention between the Government of the Italian Republic and the Government of the Federative Republic of Brazil for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Brazil Original 03-10-1978 24-04-1981 11 Convention between the Italian Republic and the People s Republic of Bulgaria for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Bulgaria Original 21-09-1988 10-06-1991 12 Convention between the Government of the Italian Republic and the Government of Canada for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Canada Original 03-06-2002 25-11-2011 5 13 Agreement between the Government of the Italian Republic and the Government of the People s Republic of China for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income China Original 31-10-1986 13-12-1990 14 Convention between the Italian Republic and the Ivorian Republic for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Cote D Ivoire Original 30-07-1982 15-05-1987 15 Convention between the Government of the Italian Republic and the Government of the Republic of Croatia for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Croatia Original 29-10-1999 15-09-2009 16 Convention between ITALY and Cyprus for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Cyprus Original Amending Instrument 24-04-1974 07-10-1980 09-06-1983 09-06-1983 Amending Instrument (a)

4 04-06-2009 23-11-2010 17 Convention between the Government of the Italian Republic and the Czechoslovak Socialist Republic for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Czech Republic (Czechoslovak Socialist Republic) Original 05-05-1981 26-06-1984 18 Convention between the Italian Republic and the Kingdom of Denmark for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Denmark Original 05-05-1999 27-01-2003 19 Convention between the Republic of ITALY and the Arab Republic of Egypt for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Egypt Original 07-05-1979 28-04-1982 20 Convention between the Government of the Italian Republic and the Government of the Republic of Estonia for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Estonia Original 20-03-1997 22-02-2000 6 21 Convention between ITALY and Finland for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Finland Original 12-06-1981 23-10-1983 22 Convention between the Government of the

5 Italian Republic and the Government of the French Republic for the Avoidance of double taxation with respect to Taxes on Income and on Capital and for the Prevention of Fiscal Evasion and Fraud France Original 05-10-1989 01-05-1992 23 Convention between the Government of the Italian Republic and the Government of the Gabonese Republic for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Gabon Original 28-06-1999 N/A 24 Convention between the Government of the Italian Republic and the Georgia for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Georgia Original 25 Convenzione tra la Repubblica italiana e la Repubblica federale di Germania per evitare le doppie imposizioni in materia di imposte sul reddito e sul patrimonio e prevenire le evasioni fiscali. Convention between the Italian Republic and the Federal Republic of Germany for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Germany Original 18-10-1989 26-12-1992 26 Convention between the Government of the Italian Republic and the Government of the Hellenic Republic for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Greece Original 03-09-1987 20-09-1991 7 27 Agreement between the Government of the Italian Republic and the Government of the Hong Kong Special Administrative Region of the People s Republic of China for the Avoidance of double taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion Hong Kong Original 14-01-2013 10-08-2015 28 Convention between the Government of the Italian Republic and the Government of the Hungarian People's Republic for the Avoidance of double taxation

6 With respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Hungary Original 16-05-1977 01-12-1980 29 Convention between the Italian Republic and the Republic of Iceland for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Iceland Original 10-09-2002 14-10-2008 30 Convention between the Government of the Italian Republic and the Government of the Republic of India for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income India Original 19-02-1993 23-11-1995 Amending Instrument (a) 13-01-2006 N/A 31 Agreement between the Italian Republic and the Government of the Republic of Indonesia for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Indonesia Original 18-02-1990 02-09-1995 32 Convention between ITALY and Ireland for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Ireland Original 11-06-1971 14-02-1975 8 33 Convention between the Government of the Italian Republic and the Government of the State of Israel for the Avoidance of double taxation with respect to Taxes on Income and on Capital and for the Prevention of Fiscal Evasion Israel Original 08-09-1995 06-08-1998 34 Convention between the Republic of ITALY and Japan for the Avoidance of double taxation with respect to Taxes on Income Japan Original 20-03-1969 17-03-1973 Amending Instrument (a)

7 14-02-1980 28-01-1982 35 Convention between the Government of the Italian Republic and the Government of the Hashemite Kingdom of Jordan for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Jordan Original 16-03-2004 10-05-2010 36 Convention between the Government of the Republic of ITALY and the Government of the Republic of Kazakhstan for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Kazakhstan Original 22-09-1994 26-02-1997 37 Convention between ITALY and Kenya for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Kenya Original 15-10-1979 N/A Amending Instrument (a) 18-02-1997 N/A 38 Convention between the Government of the Republic of ITALY and the Government of the Republic of Korea for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Korea Original 10-01-1989 14-07-1992 Amending Instrument (a) 03-04-2012 23-01-2015 9 39 Convention between the Government of the Republic of ITALY and the Government of the State of Kuwait for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Kuwait Original 17-12-1987 11-01-1993 Amending Instrument (a) 15-12-1989 11-01-1993 Amending Instrument (b)

8 17-03-1998 25-03-2000 40 Convention between the Government of the Italian Republic and the Government of the Republic of Latvia for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Latvia Original 21-05-1997 09-12-2004 16-06-2008 16-06-2008 41 Convention between the Italian Republic and the Lebanese Republic for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Lebanon Original 22-11-2000 21-11-2011 42 Convention between the Government of the Italian Republic and the Government of the Republic of Lithuania for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Lithuania Original 04-04-1996 03-06-1999 43 Convention between ITALY and Luxembourg for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion and Fraud Luxembourg Original 03-06-1981 04-02-1983 Amending Instrument (a) 21-06-2012 20-01-2015 44 Agreement between the Government of the Republic of ITALY and the Government of Malaysia for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Malaysia Original 28-01-1984 18-04-1986 45 Agreement between the Government of the Republic of ITALY and the Government of the Republic of Malta for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion Malta Original 16-07-1981 08-05-1985 Amending Instrument (a) 13-03-2009 24-11-2010 10 46 Convention between the Government of the Republic of ITALY and the Government of Mauritius for the Avoidance of double taxation with respect to Taxes on Income and for the Prevention of Fiscal Evasion Mauritius Original 09-03-1990 28-04-1995 Amending Instrument (a)

9 09-12-2010 -19-11-2012 47 Convenzione tra il Governo della Repubblica italiana e il Governo degli Stati Uniti Messicani per evitare le doppie imposizioni in materia di imposte sul reddito e per prevenire l evasione fiscale. Convention between the Government of the Italian Republic and the Government of the United Mexican States for the Avoidance of double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Mexico Original 08-07-1991 12-03-1995 Amending Instrument (a) 23-06-2011 16-04-2015 48 Agreement between the Government of the Italian Republic and the Government of the Republic of Moldova for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Moldova Original 03-07-2002 14-07-2011 49 Convention between the Government of the Italian Republic and the Government of Mongolia for the Avoidance of double taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion Mongolia Original 11-09-2003 N/A 50 Convention between ITALY and Morocco for the Avoidance of double taxation with respect to Taxes on Income Morocco Original 07-06-1972 10-03-1983 Amending Instrument (a)

10 28-05-1979 10-03-1983 51 Convention between the Republic of ITALY and the Kingdom of the Netherlands for the Avoidance of double taxation with respect to Taxes on Income and on Capital and for the Prevention of Fiscal Evasion Netherlands Original 08-05-1990 03-10-1993 52 Convention between the Government of the Republic of ITALY and the Government of New Zealand for the Avoidance of double taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion New Zealand Original 06-12-1979 23-03-1983 11 53 Conv