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Italy - The Italian Patent Box Regime and the Foreign Tax Credit

Country:
Italy
Author:
G. Mazzoni
Issue:
European Taxation, 2019 (Volume 59), No 9
Published:
20 August 2019
In this note, the author discusses recent clarifications released by the Italian tax authorities on the determination of foreign tax credits under the Italy-United States Income Tax Treaty (1999) and article 165(10) of the TUIR.
 
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