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29/05/2020
Taxes paid by a consortium under foreign law in a foreign State: how to apply the tax credit.
argomento: News del mese - Diritto Internazionale e Comunitario
PAROLE CHIAVE: taxes - consortium under foreign law - Foreign State
On 8 May 2020, the Italian Revenue Agency published the response to question no. 127 concerning the possibility of benefiting from a tax credit on the amount paid in a foreign State by a consortium under foreign law in the form of a simple company.As emerges from the principles contained in the OECD Report of 1999 entitled “The Application of the OECD Model Tax Convention to [continua ..]
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