The House of Commons has submitted a draft regulation to the House of Commons, in accordance with the provisions of Section 788, paragraph 10, of the Income and Corporation Taxes Act 1988 (1), and that authority prays that an order may be made within the meaning of this project: 5. A company in a contracting state is not considered a stable institution in the other contracting state simply because it has a stable establishment in the other contracting state , simply because it can be enacted within the meaning of This Project 5. A business in a contracting state is not considered a stable institution in the other contracting state solely because it acts in that other state through a broker, a representative of the General Commission or another independent representative, where they act properly. 2. When a person is established in the two contracting states under paragraph 1 of this article, his or her status is established according to the following rules: There is a list of current double taxation agreements on GOV.UK. Italy: Global Tax Summary A detailed guide on a wide range of personal and corporate tax issues, with important development tables and quick diagrams showing the highest tax rates and maturities. Previous 2010 corporate tax expenses are also available. The new agreement will enter into force thirty days after the date of exchange of the ratification instruments and, in the event of gains in maritime and air transport, it will apply to taxable periods beginning January 1, 1974 (under the change of notes) and, in all other cases, to the calendar year in which the instruments of ratification will be exchanged „Article 30“ is valid. The effective date will be published in due course in the Gazettes of London, Edinburgh and Belfast.
(b) that these rules contain provisions relating to the exchange of information necessary for the implementation of the UK`s national legislation and Italian legislation on taxes covered by the scheme, including the prevention of tax evasion; The length of your stay abroad and whether or not you have a fixed base there are often not taken into account: the provision in the country is decisive.