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Italian Senate Approves New Agreement with Switzerland on the Taxation of Frontier Workers and Related Tax Treaty Protocol — Orbitax Tax News & Alerts

On 1 February 2023, the Italian Senate approves the law for the ratification of the new agreement with Switzerland concerning the taxation of frontier workers, which will replace the current agreement signed in 1974. The Senate also approved a related amending protocol to the 1976 income and capital tax treaty between the two countries that replaces paragraph 4 of Article 15 (Income from Employment) of the treaty so that reference is made to the new agreement on frontier workers instead of the prior agreement. Both the new agreement and the amending protocol were signed on 23 December 2020 and will enter into force after the ratification instruments are exchanged.