The New U.S.-Italy Treaty: A U.S. Perspective

The attached article discusses the principal new provisions and examines their compatibility with current U.S. treaty policy as set forth in the 2006 U.S. Model and tax treaties over the past few years. The article also notes certain provisions that were not revised in the new treaty and compares them with provisions in the current U.S. Model and more recently negotiated U.S. treaties.