Amending protocol to treaty between Italy and Mauritius – details

Details have become available of the amending protocol, signed on 9 December 2010, to the Italy - Mauritius Income Tax Treaty (1990). The protocol was concluded in the English and Italian languages, each text having equal authenticity.
Article I of the protocol replaces article 2(3) (Taxes covered) of the treaty. In respect to Italy, the regional tax on productive activities (IRAP) has been added and, for Mauritius, the capital gains (morcellement) tax has been excluded from its sco…