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Barbados, Italy Ratify New Double Tax Deal

by Mike Godfrey, Lowtax.net, Washington
26 October, 2017

Barbados and Italy have completed their domestic ratification processes to give effect to their new double taxation agreement signed in August 2015.

The treaty will take effect from January 1, 2018.

The treaty caps withholding tax on dividends at five percent if the recipient is the beneficial owner of at least 10 percent of the capital in the company paying the dividend. The rate is capped at 15 percent in all other cases.

Withholding tax rates on income from interest and royalties are capped at five percent.

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