{"id":1707,"date":"2025-03-11T16:50:09","date_gmt":"2025-03-11T16:50:09","guid":{"rendered":"https:\/\/www.it.horizoncons.com\/?p=1707"},"modified":"2025-03-22T16:54:57","modified_gmt":"2025-03-22T16:54:57","slug":"principle-effective-taxation-abroad","status":"publish","type":"post","link":"https:\/\/www.it.horizoncons.com\/en\/principle-effective-taxation-abroad\/","title":{"rendered":"The Principle of Effective Taxation Abroad"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"1000\" src=\"https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Principio-di-Effettiva.jpeg\" alt=\"\" class=\"wp-image-1703\" srcset=\"https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Principio-di-Effettiva.jpeg 800w, https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Principio-di-Effettiva-240x300.jpeg 240w, https:\/\/www.it.horizoncons.com\/wp-content\/uploads\/2025\/03\/Principio-di-Effettiva-768x960.jpeg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>The Court of Cassation has reaffirmed a fundamental principle regarding tax credits: they can only be granted for foreign taxes that have been effectively due and paid. <\/p>\n\n\n\n<p>This means that tax credits cannot be claimed for potential or theoretical taxes but only for those actually collected by the foreign state. <\/p>\n\n\n\n<p>The decision aims to ensure strict compliance with tax regulations and to prevent potential abuses in the use of tax credits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Court of Cassation has reaffirmed a fundamental principle regarding tax credits: they can only be granted for foreign taxes that have been effectively due and paid. This means that tax credits cannot be claimed for potential or theoretical taxes but only for those actually collected by the foreign state. The decision aims to ensure [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1707","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>The Principle of Effective Taxation Abroad<\/title>\n<meta name=\"description\" content=\"This means that tax credits cannot be claimed for potential or theoretical taxes but only for those actually collected by the foreign state.\" \/>\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\/principle-effective-taxation-abroad\/\" 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