1. For the purposes of this Convention, “State established in a Contracting State” means any person taxable under the laws of that State by reason of his domicile, domicile, place of management or other criterion of a similar nature. However, that term does not refer to any person who is subject to tax in that Contracting State only if he has income from sources in that State. Are you an English worker who moved to Italy? Or are you Italian employed in England? Be careful not to suffer double taxation! 4. Enterprises of a Contracting State the capital of which is whote or in part owned or controlled, directly or indirectly, by one or more residents of the other Contracting State shall not be subject, in the first-mentioned State, to any taxation or requirement which is different or heavier than the taxation and related requirements to which other similar enterprises of the first-mentioned State are subject or may be subject. Certain types of UK visitors receive special treatment under a double taxation treaty, such as foreign students, teachers or government officials. Double taxation concerns cases where two different countries are allowed to levy taxes on income generated in their territory by the same subject. On the one hand, there is the country where the income is obtained and, on the other, the State of tax residence. In another scenario, a double taxation treaty may provide that income that is not exempt is calculated at a reduced rate. For more information, see help sheet HS304 “Non-residents – Relief under double taxation treaties” on GOV.UK. The risk of double taxation is confronted with conventions of two countries established by two countries (such as Switzerland or Germany) on the regulation of the taxation of both States on the basis of the principle of reciprocity.

1. If a State established in a Contracting State considers that the conduct of one or both States Parties will result or result in taxation which is not in conformity with the provisions of this Convention, it may, irrespective of the remedies provided for by the domestic law of those States, conduct the competent authority of the Contracting State in which it resides: As has already been said, even in the case of a double taxation treaty, there may be tax breaks through a foreign tax credit. It has nothing to do with the tax credit that works in terms of labour law or the child tax credit. 1. In the other Contracting State, nationals of a Contracting State may not be subject to any taxation or requirement related thereto which is different or heavier than the taxation and related requirements to which the nationals of that other State are or may be subject in the same circumstances. Double taxation convention List of double taxation agreements of the Italian Ministry of Finance. English versions of the conventions are available in PDF format for most countries. You may have to pay taxes, both in the UK and in another country, if you are resident there and have income or profits abroad, or if you are not resident and have income or profits in the UK. This is called “double taxation”. We will explain how this may apply to you. Additional information on taxation in that country may appear in general works that are not on this list. If you need help identifying available hardware, please contact the request team.

The UK has “double taxation treaties” with many countries to ensure that people do not control the same income twice….