Italy: Implemented Legislative Decree No. 209 on International Taxation implementing Council Directive (EU) 2022/2523 on Global Minimum Tax
Description
Implemented Legislative Decree No. 209 on International Taxation implementing Council Directive (EU) 2022/2523 on Global Minimum Tax
On 29 December 2023, the Legislative Decree No. 209 on International Taxation implementing Council Directive (EU) 2022/2523 on Global Minimum Tax entered into force. The Decree establishes an effective tax rate of 15% and introduces several obligati…
Scope
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government