Italian Revenue Agency Issues Global Minimum Tax Notification

The Italian Revenue Agency has announced the issuance of the Order of 7 August 2025, which approves the form model for the notification that must be submitted by companies falling within the scope of the global minimum tax (supplementary tax) that opt not to submit the global information return (GIR). In such cases, the notification form is used to inform the Revenue Agency of the other group company that has been designated to submit the GIR on behalf of the non-submitting company. As pre…