https://kpmg.com/us/en/taxnewsflash/news/2025/06/tnf-italy-dividend-withholding-tax-refund-claims-for-nonresident-investment-funds.html
Italy: Dividend withholding tax refund claims for nonresident investment funds
Favorable court decisions for nonresident investment funds seeking refunds
withholding tax refunditalydividendclaimsnonresident