Italy’s Council of Ministers preliminary approved a legislative decree on 17 September 2024, introducing a consolidated text for the code governing tax payments and collections. The text contains current provisions from different regulatory

Italy issued Legislative Decree No. 128 of 4 September 2024 in the Official Gazette, implementing Public Country-by-Country Reporting (PCbCR), on 12 September 2024. Earlier, Italy’s Council of Ministers passed the draft decree on 10 June

Italy’s Senate ratified the pending income tax treaty with Libya on 11 September 2024. Signed on 10 June 2009, this agreement is the first between the two nations, and aims to promote economic cooperation and avoid double taxation between the

The Italian Senate reapproved the law to ratify the pending tax treaty with China on 11 September 2024. First approved in 2020, this law required reapproval after a new government came into power in 2022. The income tax treaty between Italy and

Italy’s Ministry of Economy and Finance approved the revised synthetic indexes of taxpayer reliability (Indici Sintetici di Affidabilità fiscale, ISA) for specific business sectors for the 2023 tax period; issued a decree on 29 April 2024,

Italy’s tax authorities approved the Protocol No. 350036/2024 on  9 September 2024, introducing a model form for the supplementary communication that eligible taxpayers must submit to obtain the tax credit for investments made in the single