Accordo tra Italia e Francia trattamento fiscale frontalieri

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Prorogato fino al 31 dicembre 2021 l’Accordo tra le Autorità competenti di Italia e Francia concernente il trattamento fiscale dei frontalieri durante l’emergenza Covid-19
Mutual agreement between the Competent Authorities of Italy and France according to paragraph 2 of article 26 of the Convention between the Government of the French Republic and the Government of the Italian Republic for the avoidance of double taxation with respect to taxes on income and on capital and for the prevention of tax evasion and avoidance, signed on 5 October 1989
Given the measures taken in response to the coronavirus (“COVID-19”) pandemic situation and to prevent its propagation, the Competent Authorities of France and Italy have concluded a mutual agreement, respectively the 16th of July 2020 and the 23rd of July 2020 regarding the provisions applicable to incomes referred to in paragraphs 1 and 4 of Article 15 of the Convention.
The provisions of this mutual agreement