Italy: Refund of Tax Credit and Equalization Tax on Dividends distributed to Foreign Shareholders Resident in Certain Treaty Countries - Intertax View Italy: Refund of Tax Credit and Equalization Tax on Dividends distributed to Foreign Shareholders Resident in Certain Treaty Countries by - Intertax Italy: Refund of Tax Credit and Equalization Tax on Dividends distributed to Foreign Shareholders Resident in Certain Treaty Countries 23 1 Intertax