Progress

Current status
in force
09 Jul 2024 in force
01 Jul 2024 adopted

Scope

Implementers
Italy
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
other regulatory body
Implementation Level
national

Timeline of events

09 Jul 2024
in force

Implemented Ministry of Economy and Finance Decree 1 Implementing provisions relating to the national minimum tax

On 9 July 2024, the Ministry of Economy and Finance’s Decree to implement the Qualified Domestic Minimum Top-up Tax (QDMTT), as mandated by Legislative Decree No. 209 of 27 December 2023 on international taxation, entered into force. The Decree regu…

Source
Event type order
Action type implementation
Government branch executive
Government body other regulatory body
01 Jul 2024
adopted

Adopted Ministry of Economy and Finance Decree 1 Implementing provisions relating to the national minimum tax

On 1 July 2024, the Ministry of Economy and Finance adopted the Decree to implement the Qualified Domestic Minimum Top-up Tax (QDMTT), as mandated by Legislative Decree No. 209 of 27 December 2023 on international taxation. The Decree regulates Ital…

Source
Event type order
Action type adoption
Government branch executive
Government body other regulatory body