The list of agreements aimed at avoiding the occurrence of double taxation on the same income grows longer; the ratification of this tax agreement brings into force the determinations agreed between Italy and China just over five years ago, precisely on 23 March 2019. As a matter of fact, this is not the first double taxation agreement signed by Italy and China. In Beijing, on 31 October 1986, these two Countries had already signed one, which will naturally cease to have effect upon the entry into force of that concerned here. To this end, Article 29 of the Agreement makes its entry into force conditional on the diplomatic exchange of notifications between the two Countries, concerning the completion of the internal procedures necessary for this purpose under the respective Countries' regulations. Accordingly, it will enter into force on the 30th day following the date of receipt of the last notification. Moreover, the agreement will be effective: (a) relating to taxes withheld at source, on sums earned on or after 1 January of the first calendar year following the year of entry into force; and b) relating to other income taxes relating to tax periods beginning on or after 1 January of the first calendar year following the year of enactment. The target audience covered by the agreement includes residents of one or both of the ...