Details have become available of the amending protocol, signed on 13 March 2009, to the Italy and Malta income tax treaty, protocol and exchange of notes of 16 July 1981.

Art. 1 of the protocol replaces Art. 2 Para. 3 (Taxes covered) of the treaty. Under the new Para. 3, taxes covered, includes for Italy, the regional tax on productive activities (IRAP).

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