Italy's Ministry of Economy and Finance has announced that the Decree of 11 October 2024 concerning the reduction of the taxable base relevant for the purposes of the global minimum tax has been issued and is being published in the Official Gazette. The decree takes into account the clarifications provided in the Commentary on the OECD Rules and in the Administrative Guide "Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion…