Friday, March 6, 2015
Volume:
31
Issue:
3
Abstract:
On February 23, 2015, Italy and Switzerland signed an exchange of information protocol to their 1976 income tax treaty in Milan Italy. The countries also signed a roadmap for continued dialogue on tax and financial issues to address the introduction of automatic exchange of information, regularization of past assets through a voluntary disclosure program, and taxation of cross-border commuters.