A taxpayer under the flat-rate scheme who receives compensation from a San Marino company that
\napplies a 20 percent withholding tax is not entitled to the tax credit for taxes paid abroad of
\nreferred to in Article 165 Tuir.<\/p>\n
This is what emerges from a reading of Resolution 36\/E published yesterday, March 15<\/strong>, on the Revenue Agency’s website So pay attention to the type of convention signed between the two states to avoid double taxation because for some Conventions: you are not always entitled to the tax credit!<\/p>\n","protected":false},"excerpt":{"rendered":" A taxpayer under the flat-rate scheme who receives compensation from a San Marino company that
\n, referring to an interpellation petition filed by a lawyer under the
\nlump-sum regime who receives fees from a company based in the Republic of San
\nMarino, incurring a 20 percent levy under Article 14 of the Convention against
\ndouble taxation signed between Italy and San Marino (ratified by Law 88\/2013).<\/p>\n
\napplies a 20 percent withholding tax is not entitled to the tax credit for taxes paid abroad of
\nreferred to in Article 165 Tuir.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-4073","post","type-post","status-publish","format-standard","hentry","category-tax"],"yoast_head":"\n