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United Kingdom / Italy · English

United Kingdom–Italy 1988 Convention: official base Convention

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Unreviewed · applicability unverified1988 base text and notes

Contents

Article 1 · personal scope

Article 2 · taxes covered

Article 3 · general definitions

Article 4 · fiscal domicile

Article 5 · permanent establishment

Article 6 · income from immovable property

Article 7 · business profits

Article 8 · shipping and air transport

Article 9 · associated enterprises

Article 10 · dividends

Article 11 · interest

Article 12 · royalties

Article 13 · capital gains

Article 14 · independent personal services

Article 15 · dependent personal services

Article 16 · directors’ fees

Article 17 · artistes and athletes

Article 18 · pensions

Article 19 · government service

Article 20 · teachers

Article 21 · students and business apprentices

Article 22 · other income

Article 23 · miscellaneous rules applicable to certain offshore activities

Article 24 · elimination of double taxation

Article 25 · non-discrimination

Article 26 · mutual agreement procedure

Article 27 · exchange of information

Article 28 · members of diplomatic or permanent missions and consular posts

Article 29 · refunds

Article 30 · entry into force

Article 31 · termination