The risk of double taxation exists in the following cases: 3. Referring to Article 26, paragraph 1 (procedure of mutual agreement), it is not possible to reduce the time allotted to this effect by that resident under the law of the State party in which it is established. (g) a construction or assembly project that has been in existence for more than twelve months. 2. Subject to the provisions of UK law relating to the UK tax credit allowance payable in a territory outside the United Kingdom (without prejudice to the general principle of this article): 2. Notwithstanding paragraph 1 of this article, the remuneration of a resident of a state contracting for employment in the other contracting state is taxable only in the first state where the remuneration of a resident of a contracting state is taxable only in the first state , where the remuneration of a territory-taking state is taxable only in the first state, if the remuneration of a territory of a contracting state: b) the interest is paid against a loan, guaranteed or insured by the second contracting state under paragraph 1 of this article (“second contracting state”), including the Credit Insurance Corporation (Societé di Assicurazione ais crediti per Esportazione) , or one of their political or administrative subdivisions or local authorities (in the case of Italy) or their local authorities or the UK`s export credit department (in the case of the United Kingdom) or a public institution in the second contracting state. To apply for the double tax exemption, you may need to prove where you live and that you have already paid taxes on your income. Check with tax authorities to find out what documents and documents you need to submit. Double taxation refers to cases in which two different countries have the right to collect taxes on income collected on their territory by the same subject. On the one hand, there is the country where the income is produced and, on the other hand, the state of residence for tax purposes. Double taxation in Italy: what is it? How can I avoid paying twice as much tax? (3) The term “royalty” used in this article refers to payments of any kind, in return for the use or right to use copyrights on literary, artistic or scientific works (including films and films or soundtracks for radio or television broadcasts), patents, trademarks, designs or designs , tarpaulins, formulas or secret processes, or for the use of , , commercial or scientific material or information about industrial, commercial or scientific experience.

However, if you have a permanent home and strong personal and economic ties to your home country, you may still be considered a taxpayer of your country, even if you are abroad for more than 6 months. In this case, the other EU country may not be entitled to the taxation of your unemployment benefits (2) If the place of effective management of a shipping company is on board a ship, it is deemed to be in the State party where the ship`s home port is located or, if there is no port of attachment. , in the contracting state where the ship`s operator is based. (i) with respect to income and capital gains tax, for each tax year beginning April 6, in the calendar year following the year in which ratification instruments are exchanged; iii) Except in paragraphs (a) and (a) (ii) in this paragraph, dividends paid by a UK-based company to an Italian resident, who is the actual beneficiary of the dividends, are exempt from any tax levied in the United Kingdom on dividends.