Italy (tax/treaty)

REFUNDS 1. Taxes withheld at the source in a Contracting State will be refunded at the request of the taxpayer or of the Contracting State of which he is a resident if the right to collect the said taxes is affected by the provisions of this Convention. 2. Claims for refund, that shall be presented within the time limit fixed by the law of the Contracting State which is obliged to carry out the refund, shall be accompanied by an official certificate of the Contracting State of which the taxpayer is a resident certifying the existence of the conditions required for being entitled to the application of the allowances provided for by this Convention. 3. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this Article, in accordance with the provisions of