On 28 December 2018, Italy published in the Official Gazette Decree No. 142 of 29 November 2018 for the implementation of the EU Anti-Tax Avoidance Directive. On 31 December 2018, Law No. 145 of 30 December 2018 was published, which includes the budget measures for 2019. The measures of the Decree and Budget Law are summarized as follows:
Decree for Anti-Tax Avoidance Directive
The decree includes measures to amend Italy's tax law to comply with the EU Anti-Tax Avoidance Directive (AT…