Italy has published Decree-Law No. 73, which was approved by the Council of Ministers on 25 May 2021 to provide additional urgent measures to support business, labor, young people, health, and local services in relation to the COVID-19 emergency. In addition to the measures previously reported, the Decree-Law as published also includes provisions for an exceptional increased Allowance for Corporate Equity (notional interest) deduction. Generally allowed at a rate of 1.3% on net capital incre…