Bilateral agreements in place to prevent double taxation

Latest update: 12/12/2020

Italy has signed around a hundred Treaties (or ‘Conventions’) for the purposes of avoiding double taxation, generally in accordance with the OECD Model Convention, with all the EU Member States and with other foreign countries or territories.

These Treaties set out the tax powers of the Contracting States with a view to preventing double taxation of income and, in some cases, also double taxation of assets owned by the respective residents. As well as preventing double taxation, the Conventions are aimed at preventing tax evasion and avoidance and include provisions governing administrative cooperation between the Contracting States.

The Conventions signed by Italy that are currently in force are listed on the Ministry of the Economy and Finance(IT) website.