Italy – New Tax Agency Resolution Alters Tax Credit Calculations

Italy – New Tax Agency Resolution Alters Tax Cred...

KStudio Associato in Italy reports that a recently-issued resolution from the Agenzia delle Entrate (the Italian tax authority) clarifies the authority’s position on the calculation of foreign tax credits available to Italian tax resident individuals who have employment income arising abroad. The resolution appears to make the method of calculation more complex and the administrative aspects more burdensome.

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