Agreement between the Government of Lebanon and the Government of Italy for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income have been ratified by both governments and took effect on November 21, 2011. The Italy-Lebanon Treaty and Protocol have effect in Lebanon on withholding tax matters for amounts paid to non-residents on or after January 1, 2012 and on other tax matters for taxation years beginning on or after January 1, 2012.