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Italy Ratifies Pending Protocol to Tax Treaty with Ecuador — Orbitax Tax News & Alerts

On 18 June 2021, Italy published Law no. 86 of 20 May 2021 in the Official Gazette, which provides for the ratification of the pending protocol to the 1984 income and capital tax treaty with Ecuador. The protocol, signed 13 December 2016, is the first to amend the treaty and includes changes to Article 2 (Taxes Covered), Article 3 (General definitions), and Article 27 (Exchange of Information). It will enter into force once the ratification instruments are exchanged and will generally apply from that date.