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Tax & Legal
Other Deductions
Deductions must be made from the following payments according to this table:



Others
  • Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty.
  • Income from interest - there is an exemption from deduction at source from income on government bonds and interest from companies registered for trading on the Stock Exchange when the recipient is an Italian company.
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