Italy: Adopted Ministry of Economy and Finance Decree 1 Implementing provisions relating to the national minimum tax
Description
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), implementing the OECD Inclusive Framework as mandated by Legislative Decree No. 209 of 27 December 2023 on interna…
Scope
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
other regulatory body