TIEA between Costa Rica and Italy ratified

Tax authorities across several jurisdictions are accelerating the rollout of compliance systems for the OECD’s Pillar Two global minimum tax regime, with new filing portals, technical specifications, deferrals and reporting procedures now being

Italy’s  Revenue Agency announced on 29 April 2026 that the Ministry of Economy and Finance had gazetted the Decree of 15 April 2026 on 27 April 2026, which updates the Decree of 31 March 2026. The Decree of 15 April 2026 revised the Synthetic

Costa Rica's General Directorate of Taxation (DGT) published Resolution MH-DGT-RES-0015-2026 of 8 April 2026 in the Official Gazette on 29 April 2026, establishing updated interpretive criteria for applying International Financial Reporting

Italy's tax filing season begins with significant changes this year, as the Revenue Agency introduces a split calendar for different tax forms and expands digital capabilities for millions of taxpayers on 28 April 2026. Staggered access

The Italian Revenue Agency published Provision Prot. n. 123184/2026 on 22 April 2026, which outlines the formal procedures for claiming a refund or utilising compensation for the portion of Regional Tax on Productive Activities (IRAP) paid on

Italy’s Revenue Agency has announced that it has enacted Law no. 50 of 20 April 2026, converting Decree Law no. 19/2026, which introduces significant tax simplifications as part of the National Recovery and Resilience Plan (NRRP)