What should Italian companies belonging to a multinational group do after the implementation in Italy of EU rules on the Global Minimum Tax?
In this circular letter we briefly identify and comment on the key checks and compliance steps that Italian companies in a multinational group (Multi‑National Enterprise – MNE) will need to carry out in the coming months.
In particular, they should:
- Determine whether the group is subject to the new rules;
- Identify and notify the entity required to submit the “GloBE information Return” – (GIR);
- Identify the relevant data and provide it to the entity required to file the GIR.
