The Italian Revenue Agency has announced the issuance of the Decree of 7 November 2025 from the Ministry of Finance, which implements the global minimum tax return (declaration) and payment obligations, including for the Income Inclusion Rule (IIR), the Undertaxed Profit Rule (UTPR), and the Qualified Domestic Minimum Top-up Tax (QDMTT). The return is due by the same deadline as the GloBE Information Return (GIR), referred to as the Comunicazione Rilevante, which is due within 15 months aft…