Recent Developments Regarding the Italy-Switzerland Income and Capital Tax Treaty (1976)

On 15 September 2023, for the first time in 15 years, the two IFA Italy and Switzerland branches organized a bilateral meeting concerning recent developments in their relationship. The first session addressed the latest progress on the Italy-Switzerland Income and Capital Tax Treaty (1976). This article aims to provide an overview of the treaty, focusing on its evolution and the hottest tax topics for the countries involved.