The Implementation of the Global Minimum Tax in Italy  

作　　者：Stefano Grilli Marco Busia Giuseppe Francesco Patti 

机构地区：[1]International Tax Law at the University of Milan Bicocca [2]不详

出　　处：《Belt and Road Initiative Tax Journal》2024年第2期81-88,共8页“一带一路”税收(英文)

摘　　要：Global Minimum Tax marks a new era in the international landscape setting out anew paradigm,i.e.the GloBE Rules,which are intended to apply,as a general rule,starting fromfiscal year 2024.To date,the implementation of GloBE Rules in the OECD/G20 Inclusive Frame-work jurisdictions appears to be a work in progress,As far as Italy is concerned,GloBE Rules have been implemented into the Italian tax frame-work with Legislative Decree No.209 dated 27 December 2023,followed by T-CbCR SH Decreeand QDMTT Decree in 2024.The implementation process will be completed,though,only onceall the supplementary Ministry decrees are issued.GloBE Rules implementation process shows Italy's strong will to enact legislation as alignedas possible to the OECD Pillar Two Model Rules and Council Directive(EU)2022/2523.It is rea-sonable to expect that forthcoming supplementary Ministry decrees will follow the same ap-proach.As pursuant to the Italian GloBE Rules,IIR and QDMTT are effective starting from fiscal year2024,in-scope MNES headquartered or operating in Italy and large-scale groups are now re-quired to deal with their application(subject to Transitional Safe Harbours).

关 键 词：Pllar Two GloBE Safe Harbours rules QDMTT ITALY Legislative Decree 209/2023 

分 类 号：R73[医药卫生—肿瘤]