Il limite al tax credit introdotto per l'Italia nei più recenti trattati: l'ammontare pro-rata dell'imposta estera corrispondente alla quota parte del reddito tassato in Italia

The article investigates the limits concerning Italy's tax credit introduced by the most recent treaties, which reproduces the one already embedded in art. 165, paragraph 10, t.u.i.r.. The study is carried out within the wider frame of the hierarchical relationships among national and conventional rules, and it also analyses the Principle of Law n. 15/2019, which deals with the patent box regime and the corresponding partial reduction of the corporate tax (Ires).