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Italy | Overview of recent tax developments including BEPS Pillar Two provisions

|Tax Alerts, Information Reporting, Legis ...|Italy, European Union
Italy, European Union

  • Significant tax measures are being discussed as part of the announced tax reform and 2024 Budget Law process.
  • BEPS Pillar Two measures are being considered for approval, as are changes to domestic Controlled Foreign Corporation rules for coordination with the global minimum tax provisions.
  • Other draft changes include a special regime on business onshoring exemption, the review of tax residence rules and the repeal of the Notional Interest Deduction.

Executive summary

Several significant Italian tax …

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