Italy's Ministry of Finance has announced the release of the Decree of 16 October 2025, which contains implementing provisions for the Pillar 2 global minimum tax information obligations, taking into account the administrative guidance issued by the OECD in January 2025. The Decree also provides for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9), which established new rules to facilitate the exchange of information with respect to Top-up tax information returns…