Announcement of the State Taxation Administration on the Entry into Force and Implementation of the Agreement between the Government of the People's Republic of China and the Government of the Italian Republic on the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion
国家税务总局关于《中华人民共和国政府和意大利共和国政府对所得消除双重征税和防止逃避税的协定》生效执行的公告
This announcement confirms that the bilateral tax agreement between China and Italy has entered into force on February 19, 2025, and will apply to withholding taxes on income derived on or after January 1, 2026, and to other income taxes for taxable periods beginning on or after that date.