Costa Rica’s tax authority (DGT) published a draft resolution on 25 March 2025 with new regulations for filing and paying two taxes for telecommunications operators: the Spectrum Reserve Fee and the Special Parafiscal Contribution for FONATEL. The

Costa Rica issued Executive Decree No. 44921-MH on 25 March 2025, introducing a gradual reduction of the selective consumption tax on goods previously classified as luxury items. Products categorised as luxury items include personal care items

The Costa Rican Tax Administration  has initiated a public consultation regarding the draft resolution which outlines updated procedures for taxpayer registration, updates, and deregistration in the Unique Tax Registry (RUT) on 18 March

Costa Rica’s tax authority (DGT) has announced an increase in the specific tax on tobacco and tobacco-derived products, raising the rate from CRC 26.59 to CRC 26.92 per unit. This adjustment is outlined in Resolution No. MH-DGH-RES-0023-2025,

Italy’s tax authorities have released tax return forms for the fiscal year of 2024. The return forms are: Corporate tax (IRES) return form: Redditi 2025–SC and instructions, approved by Protocol No. 131067/2025 of 17 March 2025;

Italy’s Council of Ministers have preliminarily approved a Legislative Decree with supplementary and corrective provisions to the recent tax reform on 13 March 2025. The provisions cover compliance, penalties, litigation, and the two-year