On 26 June 2013, the tax authorities issued Resolution No. 1,815/2013, which provides the requirements for benefiting from foreign tax credits under domestic law or tax treaties. According to the new resolution, taxpayers who intend to credit taxes paid abroad must keep reliable proof of its effective payment in the source country. The required documentation must state: -   the actual payment of the tax; -   a withholding tax paid in due time; -   the date of payment; and -   the amount and the means of payment. In the case of withholding tax, the document must provide...