Italy’s Ministry of Economy and Finance has released a document listing jurisdictions with transitional qualified status for implementing the domestic minimum top-up tax (DMTT) and income inclusion rule (IIR). The list also shows which DMTTs

Italy published Law No. 2 of 16 January 2025 in its Official Gazette on 24 January 2025, ratifying the income tax treaty with Libya. This follows after Italy’s Chamber of Deputies approved the law ratifying the income tax treaty with Libya on 8

Italy’s Ministry of Economy and Finance has published a list of jurisdictions, on 23 January 2024, that have enacted supplementary minimum tax and national minimum tax laws. These jurisdictions have obtained the transitional “qualified” status

The Italian Budget Law for 2025 (Law No. 207 of 30 December 2024) was published in the Official Gazette on 31 December 2024 which introduces a new value added tax (VAT) reverse charge mechanism specifically for transport, handling, and logistics

The European Commission published a decision on 21 January 2025, approving the extension of Italy's tonnage tax regime for maritime transport activities. Initially introduced in December 2004, it has been extended several times since. The regime

Italy has published Legislative Decree No. 192/2024 in the Official Gazette on 13 December 2024, introducing a key amendment in which the regulations on loss limitations have been updated following a reorganisation that leads to a change in