Italy has 99 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Chile complies with the minimum standard.

Italy signed the MLI in 2017, listing 80 tax agreements.1

Italy is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Italy indicated in its response to the Peer Review questionnaire that the agreements not listed under the MLI were concluded with treaty partners that were not ad hoc Group members at the time of Italy’s signature of the MLI.

No jurisdiction has raised any concerns about their agreements with Italy.


← 1. In total, Italy listed 84 agreements under the MLI, three of which (the agreements with Gabon, Kenya and Mongolia) are not yet in force and one of which is terminated (the former agreement with Romania). The figures presented here are still provisional. The final figures will be available following the approval of the MLI by the Parliament.

← 2. For its 80 agreements listed under the MLI, Italy is implementing the preamble statement (Article 6 of the MLI). For 67 of its agreements listed under the MLI, Italy is implementing the PPT (Article 7 of the MLI). Thirteen of Italy’s agreements, the agreements with Azerbaijan*, Estonia, Hong Kong, Iceland, Kazakhstan, Kuwait*, Latvia, Lebanon*, Lithuania, Mongolia, Qatar, San Marino and Saudi Arabia, are within the scope of a reservation made by Italy under Article 7(15)(b) of the MLI. Italy made a reservation pursuant to Article 7(15)(b) not to apply Article 7(1) with respect to agreements, which already contain a PPT.

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