{"id":1685,"date":"2025-02-22T16:20:00","date_gmt":"2025-02-22T16:20:00","guid":{"rendered":"https:\/\/www.it.horizoncons.com\/?p=1685"},"modified":"2025-03-22T16:23:35","modified_gmt":"2025-03-22T16:23:35","slug":"double-taxation-dividends-tax-credit","status":"publish","type":"post","link":"https:\/\/www.it.horizoncons.com\/en\/double-taxation-dividends-tax-credit\/","title":{"rendered":"Double Taxation on Dividends and the Tax Credit"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"819\" height=\"1024\" src=\"https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Doppia-imposizione-819x1024.jpeg\" alt=\"\" class=\"wp-image-1686\" srcset=\"https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Doppia-imposizione-819x1024.jpeg 819w, https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Doppia-imposizione-240x300.jpeg 240w, https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Doppia-imposizione-768x960.jpeg 768w, https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Doppia-imposizione.jpeg 1080w\" sizes=\"(max-width: 819px) 100vw, 819px\" \/><\/figure>\n\n\n\n<p>Dividends received by an individual may be subject to double taxation:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>At the corporate level<\/strong>, through corporate income tax.<\/li>\n\n\n\n<li><strong>At the personal level<\/strong>, through taxation on the distributed dividend.<\/li>\n<\/ol>\n\n\n\n<p>The Court of Cassation has clarified that the foreign tax credit is granted only if the foreign tax is levied as an income tax and not as a different type of levy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dividends received by an individual may be subject to double taxation: The Court of Cassation has clarified that the foreign tax credit is granted only if the foreign tax is levied as an income tax and not as a different type of levy.<\/p>\n","protected":false},"author":3,"featured_media":1688,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-categorizzato"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Double Taxation on Dividends and the Tax Credit<\/title>\n<meta name=\"description\" content=\"The Court of Cassation has clarified that the foreign tax credit is granted only if the foreign tax is levied as an income tax.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.it.horizoncons.com\/en\/double-taxation-dividends-tax-credit\/\" \/>\n<meta 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