Italian Revenue Agency Publishes New FAQs on Pillar 2 Global Minimum Tax

The Italian Revenue Agency has announced the publication of two new FAQs concerning the Pillar 2 Global Minimum Tax. The Pillar 2 FAQs were first published on 29 May 2026, covering various issues such as reporting obligations, safe harbor application, currency standardization, and others. The first new FAQ concerns mid-year group transfers, establishing that if an Italian company is sold from one multinational group to another during a single fiscal year, it must file two separate national …