14 January 2019

5 December 2018
19 September 2019
28 June 2019
19 September 2019

Article 165, paragraph 10, of Income Tax Code could be construed as reducing the foreign tax credit on withholdings taxes applied on royalties related to intangible assets benefiting from the Patent Box regime. Simone Muni and Andrea Bracchi analyze the subject in an article entitled “Possibili effetti del Patent Box sul riconoscimento del credito per le imposte assolte all’estero”, published by Il Fisco n. 2/2019.