Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    EOUs face automated Import Rules from 17.09.2024 -...     TaxTMI    Steel Extending validity of customs valuation rules...     TaxTMI    Relaxations for employee benefit trusts, aligned...     TaxTMI    New SEBI circular relaxes rules for REITs, enables...     TaxTMI    Phased rollout of quality standards for low-voltage...     TaxTMI    Virtual Hearings Mandatory: CBIC Reinstates Video...     TaxTMI    Apex Court upholds validity of extension of GST...     TaxTMI    Builders wrongly claimed before Appellate Tribunal...     TaxTMI    Deductions, expense allocation & miscellaneous...     TaxTMI    Foreign airline's code-sharing income from India...     TaxTMI    Reopening of assessment after 4 years and addition...     TaxTMI    Trade officials wrongly denied export benefits due...     TaxTMI    License Revoked Without Proper Notice 's license...     TaxTMI    Settling shareholder feud, ensuring company...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
DTAA

Home Acts & Rules DTAA Comprehensive Agreement Italy Chapters List This

Italy
Chapter: I
SCOPE OF THE CONVENTION
Article 1 : Personal Scope
Article 2 : Taxes Covered
Chapter: II
DEFINITIONS
Article 3 : General definitions
Article 4 : Fiscal domicile
Article 5 : Permanent establishment
Chapter: III
TAXATION OF INCOME
Article 6 : Income from Immovable Property
Article 7 : Business Profits
Article 8 : Air Transport
Article 9 : Shipping
Article 10 : Associated Enterprises
Article 11 : Dividends
Article 12 : Interest
Article 13 : Royalties and Fees for Technical Services.
Article 14 : Capital Gains
Article 15 : Independent Personal Services
Article 16 : Dependent Personal Services
Article 17 : Directors' Fees
Article 18 : Artistes and Athletes
Article 19 : Pensions
Article 20 : Government Service
Article 21 : Professors, Teachers and Researchers
Article 22 : Students and Trainees
Article 23 : Other Income
Chapter: IV
ELIMINATION OF DOUBLE TAXATION
Article 24 : Method for Elimination of Double Taxation
Chapter: V
SPECIAL PROVISIONS
Article 25 : Non-Discrimination
Article 26 : Mutual Agreement Procedure
Article 27 : Exchange of Information
Article 28 : Diplomatic and Consular Activities
Article 29 : Refunds
Chapter: VI
FINAL PROVISIONS
Article 30 : Entry Into Force
Article 31 : Termination
PROTOCOL
Protocol : Protocol
 
 
 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...
A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...
A: Department cannot pass an order on the dated personal hearing
A: How to register a Company in India: A Step-by-Step Guide for 2024
C: Clarifications on the applicability of concessional duty under IGCR Ru...
C: Withdrawal of Master Circular on issuance of No Objection Certificate ...
C: Mandatory additional qualifiers in import declarations in respect of c...
C: Implementation of automation in the Customs (Import of Goods at Conces...
N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...
N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...
H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...
H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.
H: Taxability of Additional Surcharge by Electricity Distribution Company...
H: Transport agency's bundled services disqualify it from GST exemption f...
H: Compensation for surrendering intellectual property rights treated as ...
H: Cooperative society eligible for tax deduction on interest from cooper...
H: Taxman overreached by turning limited scrutiny into wide-ranging probe...
H: TDS credit limited to income in return, excess related to past years' ...
H: Genuine anonymous donations not taxable. Grants not income if utilized...
H: Property investment source verification not valid grounds for reopenin...
H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...
H: Foreign tech firm wins case: No permanent establishment or royalty tax...
H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...
H: Freight charges paid to foreign shipping co. not taxable royalty or ch...
H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
F: assessment order
F: Transfer of ITC without filing ITC-02
A: Electronic Liability Register
A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...