- Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
- What is the implementation status of Pillar Two/GloBE rules?
- Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
- When will the Income Inclusion Rule (IIR) come into force?
- When will the Undertaxed Payments Rule (UTPR) come into force?
- Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
jurisdiction
Italy
- Austria
- Belgium
- Bulgaria
- China
- Colombia
- Croatia
- Czech Republic
- France
- Germany
- Hong Kong
- Hungary
-
Italy
- Luxembourg
- Mauritius
- Mexico
- Montenegro
- Morocco
- Netherlands
- North Macedonia
- Norway
- Peru
- Poland
- Portugal
- Romania
- Serbia
- Slovakia
- Slovenia
- South Africa
- Spain
- Sweden
- Switzerland
- Turkiye
- United Arab Emirates
- United Kingdom
1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
Yes.
2. What is the implementation status of Pillar Two/GloBE rules?
Legislative Decree No. 209/2023 was published on 28.12.2023 and it has implemented in Italy the provisions laid down by COUNCIL DIRECTIVE (EU) 2022/2523 of 14.12.2022.
3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
No.
4. When will the Income Inclusion Rule (IIR) come into force?
Fiscal years commencing on or after 31 December 2023.
5. When will the Undertaxed Payments Rule (UTPR) come into force?
Fiscal years commencing on or after 31 December 2024.
6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
Fiscal years commencing on or after 31 December 2023.
