reciprocity
- No categories
Law No. 95 of 18 June 2015, Ratification and implementation of the Agreement between the Government of the Italian Republic and the Government of the United States of America aimed at improving international tax compliance and applying F.A.T.C.A. (Foreign Account Tax Compliance) legislation, with Attachments, done in Rome on 10 January 2014, as well as provisions concerning the obligations of the Italian financial institutions for the implementation of the automatic exchange of information arising from the aforementioned Agreement and agreements between Italy and other foreign States. Entry into force: 8 July 2015
In:
G.U. 7 July 2015, No. 155