Italy Gazettes Decree Implementing Amendments to Information Reporting Requirements Under DAC9, Pillar 2

The Italian Official Gazette Oct. 29 published Decree No. 16/2025, implementing amendments to the information reporting obligations under Council Directive 2025/872/EU on administrative cooperation in the field of taxation (DAC9) and OECD Pillar Two. The decree includes measures: 1) clarifying the Global Anti-Base Erosion (GloBE) Information Return (GIR) filing requirements under Council Directive 2022/2523/EU on global minimum taxation, the GloBE Model Rules, and the OECD guidelines; 2) implementing DAC9 provisions on the automatic exchange of information (AEOI) regarding information returns and relevant communications for financial years starting on or after Dec. 31, 2023; 3) allowing multinational enterprise (MNE) groups and ...