On 25 January 2013, the Ministerial Decree of 11 January 2013 was published in the Official Gazette No. 21. The Decree amends article 1 of the Ministerial Decree of 4 September 1996 to include Iceland in the list of countries which fulfil the exchange of information requirements (the "white list"). The inclusion of Iceland derives from the current application of the Council of Europe - OECD Mutual Assistance Treaty (1988) and the Iceland - Italy Income and Capital Tax Treaty (2002).
