{"id":10444,"date":"2025-11-12T16:53:18","date_gmt":"2025-11-12T15:53:18","guid":{"rendered":"https:\/\/www.rlvt.it\/global-minimum-tax-focus-on-italian-subsidiaries\/"},"modified":"2025-11-12T16:53:19","modified_gmt":"2025-11-12T15:53:19","slug":"global-minimum-tax-focus-on-italian-subsidiaries","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/global-minimum-tax-focus-on-italian-subsidiaries\/","title":{"rendered":"GLOBAL MINIMUM TAX – FOCUS ON ITALIAN SUBSIDIARIES"},"content":{"rendered":"\n

What should Italian companies belonging to a multinational group do after the implementation in Italy of EU rules on the Global Minimum Tax?<\/p>\n\n

In this circular letter we briefly identify and comment on the key checks and compliance steps that Italian companies in a multinational group (Multi\u2011National Enterprise \u2013 MNE) will need to carry out in the coming months.<\/p>\n\n

In particular, they should:<\/p>\n\n

  1. Determine whether the group is subject to the new rules;<\/li>
  2. Identify and notify the entity required to submit the \u201cGloBE information Return\u201d \u2013 (GIR);<\/li>
  3. Identify the relevant data and provide it to the entity required to file the GIR.<\/li><\/ol>\n\n
    <\/div>\n\n
    \"\"<\/figure><\/div>\n\n
    <\/div>\n\n
    \n
    Download newsletter<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[71,70],"yoast_head":"\nGLOBAL MINIMUM TAX - FOCUS ON ITALIAN SUBSIDIARIES - RLVT<\/title>\n<meta name=\"description\" content=\"What should Italian companies belonging to a multinational group do after the implementation in Italy of EU rules on the Global Minimum Tax?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rlvt.it\/en\/global-minimum-tax-focus-on-italian-subsidiaries\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GLOBAL MINIMUM TAX - FOCUS ON ITALIAN SUBSIDIARIES - RLVT\" \/>\n<meta property=\"og:description\" content=\"What should Italian companies belonging to a multinational group do after the implementation in Italy of EU rules on the Global Minimum Tax?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rlvt.it\/en\/global-minimum-tax-focus-on-italian-subsidiaries\/\" \/>\n<meta property=\"og:site_name\" content=\"RLVT\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-12T15:53:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-12T15:53:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2025\/11\/Circolare_ComunicazGlobe_C_rev.-724x1024.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.rlvt.it\/#organization\",\"name\":\"RLVT - 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