DTA between Italy and Chile entered into force

The Italian Tax Court of Appeals of Abruzzo delivered a decision on 17 February 2026 (Decision 93/2026), allowing a US corporation to benefit from a reduced 1.2% withholding tax rate on dividends received from its Italian subsidiary. Case

The Italian Revenue Agency has issued an Order (Provision), on 8 April 2026, approving the technical specifications for the electronic filing of the annual global minimum tax return, covering top-up tax obligations under the Income Inclusion Rule

The Italian government has published Legislative Decree No. 42/2026 in the Official Journal (General Series No. 78) on 3 April 2026, introducing urgent fiscal measures to support businesses and agriculture amid rising energy costs. This decree

The Italian Revenue Agency has issued guidance on 3 April 2026, clarifying how small and medium-sized enterprises must handle R&D tax credit repayments when switching to the new patent box incentive scheme. In Response Number 102/2026, the

The Italian Revenue Agency has introduced new software to facilitate compliance with the Pillar Two global minimum tax framework, marking a significant step in implementing the OECD's international tax reforms. Companies subject to the

Chile has enacted Law No. 21,811-2026, published on 26 March 2026, introducing transitional tax measures to curb increases in domestic kerosene retail prices. Law 21,811 outlines a series of temporary government actions designed to stabilise fuel