DT10158 - Italy: Government service
Although Article 19 of the new agreement is worded in a standard manner (see INTM163170 onwards), it has been agreed to extend the scope of the Article to cover remuneration and pensions paid to the employees of the following
- with respect to the United Kingdom
- the Commonwealth War Graves Commission
- the British Council
- the British School of Rome
- the British Institute of Florence.
- with respect to Italy
- the Italian Railway Administration (FS)
- the Administration of Postal and Telecommunication Services (PPTT)
- the Italian National Tourist Office (ENIT)
- the National Institute for Foreign Trade (ICE)
- the Bank of Italy (Banca d'Italia)
- the Italian Institute of Culture in London and Edinburgh.
Any claim to extend further the scope of the Article should be referred to HMRC, Customs & International, Tax Treaty Team .