Italy

Italy has exchange of information relationships with 116 jurisdictions through 105 DTCs and 12 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Luxembourg DTC  3 Jun 1981  1981-06-03 4 Feb 1983  1983-02-04 Yes Yes
Albania DTC  12 Dec 1994  1994-12-12 21 Dec 1999  1999-12-21 Yes No
Senegal DTC  20 Jul 1998  1998-07-20 24 Oct 2001  2001-10-24 Yes No
Moldova, Republic of DTC  3 Jul 2002  2002-07-03 14 Jul 2011  2011-07-14 Unreviewed No
Turkmenistan DTC  26 Feb 1985  1985-02-26 30 Jul 1989  1989-07-30 Unreviewed No
Saudi Arabia DTC  13 Jan 2007  2007-01-13 1 Dec 2009  2009-12-01 No No
Chile DTC  23 Oct 2015  2015-10-23 20 Dec 2016  2016-12-20 Unreviewed No
Norway DTC  17 Jun 1985  1985-06-17 25 May 1987  1987-05-25 Yes No
Egypt DTC  7 May 1979  1979-05-07 28 Apr 1982  1982-04-28 Unreviewed No
Kazakhstan DTC  22 Sep 1994  1994-09-22 26 Feb 1997  1997-02-26 No No
Mozambique DTC  14 Dec 1998  1998-12-14 6 Aug 2004  2004-08-06 Unreviewed No
Germany DTC  18 Oct 1989  1989-10-18 26 Dec 1992  1992-12-26 Yes No
Former Yugoslav Republic of Macedonia DTC  20 Dec 1996  1996-12-20 8 Jun 2000  2000-06-08 Yes No
Cuba DTC  17 Jan 2000  2000-01-17 not yet in force  1900-01-01 Unreviewed No
Turkmenistan TIEA  4 May 2015  2015-05-04 18 Jan 2017  2017-01-18 Unreviewed Yes
Slovenia DTC  11 Sep 2001  2001-09-11 12 Jan 2010  2010-01-12 Yes No
Syrian Arab Republic DTC  23 Nov 2000  2000-11-23 15 Jan 2007  2007-01-15 Unreviewed No
Tajikistan DTC  26 Feb 1985  1985-02-26 30 Jul 1989  1989-07-30 Unreviewed No
Switzerland DTC  9 Mar 1976  1976-03-09 27 Mar 1979  1979-03-27 Yes No
Guernsey TIEA  5 Sep 2012  2012-09-05 10 Jun 2015  2015-06-10 Yes Yes
Czech Republic DTC  5 May 1981  1981-05-05 26 Jun 1984  1984-06-26 Yes No
Bermuda TIEA  23 Apr 2012  2012-04-23 3 Apr 2017  2017-04-03 Yes Yes
Singapore DTC  29 Jan 1977  1977-01-29 12 Jan 1979  1979-01-12 Yes Yes
Georgia DTC  31 Oct 2000  2000-10-31 19 Feb 2004  2004-02-19 Yes No
Iran DTC  19 Jan 2005  2005-01-19 not yet in force  1900-01-01 Unreviewed No
Ecuador DTC  23 May 1984  1984-05-23 1 Feb 1990  1990-02-01 Unreviewed No
Viet nam DTC  26 Nov 1996  1996-11-26 22 Feb 1999  1999-02-22 Unreviewed No
Belarus DTC  11 Aug 2005  2005-08-11 30 Nov 2009  2009-11-30 Unreviewed No
Mongolia DTC  11 Sep 2003  2003-09-11 not yet in force  1900-01-01 Unreviewed No
Monaco TIEA  2 Mar 2015  2015-03-02 4 Feb 2017  2017-02-04 Unreviewed Yes
Azerbaijan DTC  21 Jul 2004  2004-07-21 19 Jan 2012  2012-01-19 Yes No
Israel DTC  8 Sep 1995  1995-09-08 6 Aug 1998  1998-08-06 Yes No
Gibraltar TIEA  2 Oct 2012  2012-10-02 12 Jun 2015  2015-06-12 Yes Yes
Morocco DTC  7 Jun 1972  1972-06-07 10 Mar 1983  1983-03-10 Yes No
Canada DTC  3 Jun 2002  2002-06-03 25 Nov 2011  2011-11-25 Yes No
Malaysia DTC  28 Jan 1984  1984-01-28 18 Apr 1986  1986-04-18 Yes No
Zambia DTC  27 Oct 1972  1972-10-27 30 Mar 1990  1990-03-30 Unreviewed No
Korea, Republic of DTC  10 Jan 1989  1989-01-10 14 Jul 1992  1992-07-14 Yes Yes
Bosnia and Herzegovina DTC  24 Feb 1982  1982-02-24 3 Jul 1985  1985-07-03 Unreviewed No
Kenya DTC  15 Oct 1979  1979-10-15 not yet in force  1900-01-01 Yes No
Thailand DTC  22 Dec 1977  1977-12-22 31 May 1980  1980-05-31 Unreviewed No
Austria DTC  29 Jun 1981  1981-06-29 6 Apr 1985  1985-04-06 Yes No
Qatar DTC  15 Oct 2002  2002-10-15 7 Feb 2011  2011-02-07 Yes No
Ethiopia DTC  8 Apr 1997  1997-04-08 9 Aug 2008  2008-08-09 Unreviewed No
Sweden DTC  6 Mar 1980  1980-03-06 5 Jul 1983  1983-07-05 Yes No
San Marino DTC  21 Mar 2002  2002-03-21 3 Oct 2013  2013-10-03 Yes Yes
Hong Kong, China DTC  14 Jan 2013  2013-01-14 not yet in force  1900-01-01 Yes Yes
Jersey TIEA  13 Mar 2012  2012-03-13 26 Jan 2015  2015-01-26 Yes Yes
Turkey DTC  27 Jul 1990  1990-07-27 1 Dec 1993  1993-12-01 Yes No
Panama DTC  30 Dec 2010  2010-12-30 not yet in force  1900-01-01 Yes Yes
Portugal DTC  14 May 1980  1980-05-14 15 Jan 1983  1983-01-15 Yes No
China DTC  31 Oct 1986  1986-10-31 13 Dec 1990  1990-12-13 Yes No
Spain DTC  8 Sep 1977  1977-09-08 14 Nov 1980  1980-11-14 Yes No
Serbia DTC  24 Feb 1982  1982-02-24 3 Jul 1985  1985-07-03 Unreviewed No
Bulgaria DTC  21 Sep 1988  1988-09-21 10 Jun 1991  1991-06-10 Yes No
Gabon DTC  28 Jun 1999  1999-06-28 not yet in force  1900-01-01 Unreviewed No
Algeria DTC  3 Feb 1991  1991-02-03 30 Jun 1995  1995-06-30 Unreviewed No
Lebanon DTC  22 Nov 2000  2000-11-22 21 Nov 2011  2011-11-21 No No
Indonesia DTC  18 Feb 1990  1990-02-18 2 Sep 1995  1995-09-02 Yes No
Liechtenstein TIEA  26 Feb 2015  2015-02-26 20 Dec 2016  2016-12-20 Unreviewed Yes
Brazil DTC  3 Oct 1978  1978-10-03 24 Apr 1981  1981-04-24 No No
Hungary DTC  15 May 1977  1977-05-15 1 Jan 1980  1980-01-01 Yes No
Greece DTC  3 Sep 1987  1987-09-03 20 Sep 1991  1991-09-20 Yes No
Tunisia DTC  16 May 1979  1979-05-16 17 Sep 1981  1981-09-17 Yes No
Philippines DTC  5 Dec 1980  1980-12-05 15 Jun 1990  1990-06-15 Yes No
Denmark DTC  5 May 1999  1999-05-05 27 Jan 2003  2003-01-27 Yes No
Malta DTC  16 Jul 1981  1981-07-16 8 May 1985  1985-05-08 Yes Yes
Montenegro DTC  24 Feb 1982  1982-02-24 3 Jul 1985  1985-07-03 Unreviewed No
Cyprus DTC  24 Apr 1974  1974-04-24 9 Jun 1983  1983-06-09 Yes Yes
United Arab Emirates DTC  22 Jan 1995  1995-01-22 5 Nov 1997  1997-11-05 Yes No
Estonia DTC  20 Mar 1997  1997-03-20 22 Mar 2000  2000-03-22 Yes No
Libya DTC  10 Jun 2009  2009-06-10 not yet in force  1900-01-01 Unreviewed Yes
Romania DTC  14 Jan 1977  1977-01-14 6 Feb 1979  1979-02-06 Yes No
United Kingdom DTC  21 Oct 1988  1988-10-21 31 Dec 1990  1990-12-31 Yes No
United States DTC  25 Aug 1999  1999-08-25 16 Dec 2009  2009-12-16 Yes No
Trinidad and Tobago DTC  26 Mar 1971  1971-03-26 19 Apr 1974  1974-04-19 No No
Andorra TIEA  22 Sep 2015  2015-09-22 27 Mar 2017  2017-03-27 Unreviewed Yes
Argentina DTC  15 Nov 1979  1979-11-15 15 Dec 1983  1983-12-15 Yes No
Japan DTC  20 Mar 1969  1969-03-20 17 Mar 1973  1973-03-17 Yes No
Ukraine DTC  26 Feb 1997  1997-02-26 25 Feb 2003  2003-02-25 Yes No
Iceland DTC  10 Sep 2002  2002-09-10 14 Oct 2008  2008-10-14 Yes No
Oman DTC  6 May 1998  1998-05-06 22 Oct 2002  2002-10-22 Unreviewed No
Netherlands DTC  8 May 1990  1990-05-08 3 Oct 1993  1993-10-03 Yes No
Mauritius DTC  9 Mar 1990  1990-03-09 28 Apr 1995  1995-04-28 Yes Yes
Uzbekistan DTC  21 Nov 2000  2000-11-21 26 May 2004  2004-05-26 Unreviewed No
Kyrgyzstan DTC  26 Feb 1985  1985-02-26 30 Jul 1989  1989-07-30 Unreviewed No
Latvia DTC  21 May 1997  1997-05-21 16 Jun 2008  2008-06-16 Yes No
Australia DTC  14 Dec 1982  1982-12-14 5 Nov 1985  1985-11-05 Yes No
Venezuela DTC  5 Jun 1990  1990-06-05 14 Sep 1993  1993-09-14 Unreviewed No
Cayman Islands TIEA  3 Dec 2012  2012-12-03 13 Aug 2015  2015-08-13 Yes Yes
Jordan DTC  16 Mar 2004  2004-03-16 10 May 2010  2010-05-10 Unreviewed No
Kuwait DTC  17 Dec 1987  1987-12-17 11 Jan 1993  1993-01-11 Unreviewed No
France DTC  5 Oct 1989  1989-10-05 1 May 1992  1992-05-01 Yes No
Belgium DTC  29 Apr 1983  1983-04-29 29 Jul 1989  1989-07-29 Yes No
New Zealand DTC  6 Dec 1979  1979-12-06 23 Mar 1983  1983-03-23 Yes No
Sri Lanka DTC  28 Mar 1984  1984-03-28 9 May 1991  1991-05-09 Unreviewed No
India DTC  19 Feb 1993  1993-02-19 23 Nov 1995  1995-11-23 Yes No
Barbados DTC  24 Aug 2015  2015-08-24 not yet in force  1900-01-01 Yes No
Ghana DTC  19 Feb 2004  2004-02-19 5 Jul 2006  2006-07-05 Yes No
Armenia DTC  14 Jun 2002  2002-06-14 5 May 2008  2008-05-05 Unreviewed No
Finland DTC  12 Jun 1981  1981-06-12 23 Oct 1983  1983-10-23 Yes No
Lithuania DTC  4 Apr 1996  1996-04-04 3 Jun 1999  1999-06-03 Yes No
Uganda DTC  6 Oct 2000  2000-10-06 18 Nov 2005  2005-11-18 Yes No
Ireland DTC  11 Jun 1971  1971-06-11 14 Feb 1975  1975-02-14 Yes No
Bangladesh DTC  20 Mar 1990  1990-03-20 7 Jul 1996  1996-07-07 Unreviewed No
Holy See (Vatican City State) TIEA  1 Apr 2015  2015-04-01 15 Oct 2016  2016-10-15 Unreviewed Yes
Côte d'Ivoire DTC  30 Jul 1982  1982-07-30 15 May 1987  1987-05-15 Unreviewed No
Tanzania DTC  7 Mar 1973  1973-03-07 6 May 1983  1983-05-06 Unreviewed No
Poland DTC  21 Jun 1985  1985-06-21 26 Sep 1989  1989-09-26 Yes No
Slovakia DTC  5 May 1981  1981-05-05 26 Jun 1984  1984-06-26 Yes No
Croatia DTC  29 Oct 1999  1999-10-29 15 Sep 2009  2009-09-15 Yes No
Isle of Man TIEA  17 Sep 2013  2013-09-17 10 Jun 2015  2015-06-10 Unreviewed Yes
Pakistan DTC  22 Jun 1984  1984-06-22 27 Feb 1992  1992-02-27 Yes No
Mexico DTC  8 Jul 1991  1991-07-08 12 Mar 1995  1995-03-12 Yes No
Cook Islands TIEA  17 May 2011  2011-05-17 17 Feb 2015  2015-02-17 Yes Yes
South Africa DTC  16 Nov 1995  1995-11-16 2 Mar 1999  1999-03-02 Yes No
Russian Federation DTC  9 Apr 1996  1996-04-09 30 Nov 1998  1998-11-30 Yes Yes