De hiervoor geldende procedures en voorwaarden hangen o.a. af van de vraag of de behandeling in het betrokken land op basis van wederkerigheid geschiedt. ###>A unilateral measure under the current system intended to prevent international double taxation lays down that if income from outside Italy is included in taxable income, taxes already paid may be deducted from personal income tax in accordance with procedures partly dependent on reciprocal treatment in the other country.