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Italy Consulting on Implementation of Pillar 2 Global Minimum Tax

|Proposed Changes|Italy
Italy

Italy's Ministry of Economy and Finance has launched a public consultation on a draft legislative decree for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). As previously reported, the Italian government was empowered by Law No. 11 of 9 August 2023 to implement various tax reforms, including the implementation of Council Directive (EU) 2022/2523. The legislative decree has been drafted in stri…

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