Convention against double taxation between Italy and Hong Kong
On 14 January 2013, the convention against double taxation between Italy and the region under the special Chinese administration of Hong Kong was signed by the minister for economy and finance. Once the process of ratification has been completed, the convention will allow economic relations between these countries in accordance with the most up-to-date Ocse standards.
The route to ratification — which activates through the unilateral declaration of the authority concerned of each contracting State of wishing to abide in good faith by the wording of the treaty — does not in fact of itself bring about the conclusion (so-called stipulating) of the Convention as it is necessary for the tools for ratification to be brought to the attention of the party by means of a formal exchange by their respective diplomatic representatives (on this point see art. 28 of the Italy-Hong Kong Treaty on the basis of which: “Each of the Contracting Parties shall notify the other of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of receipt of the later of these notifications …”)…
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