The Italiam Ministry of economy and finance claimed that protocol about tax information of double tax agreement between Italy and Switzerland wich was signed 23 of February, 2016 goes into force 13 of July, 2016.
The agreement protocol comprises all kind of taxes, point out that country can’t deny to represent asking information only because this information has in keeping on bank or any other financial constitution.
Much less the country need to empty of all own inner legal proceedings before than protocol can ask information from other. Also need to indicate person or persons who are the object of asking request, period of time need to ask the information, descrabing of information need to and the reason of request if its known, the name and adress of suppose owner of information.
This specifications was added for avoiding any want of judgment, general compromative information, and he also added that the second list of specifications don’t using for placing obstacles on the way of effective agreements between these countries.
This protocol also approves that this contributions will use retrospectively to the data that existed prior to or after the date of its signing.