On 5 December 2017, Italy published Law No. 172 of 4 December 2017 in the Official Gazette, which converts Law Decree No. 148 of 16 October 2017 into law. Main measures impacting businesses are in relation to the expansion of the VAT split payment system and the increase of the reduced VAT rates in the event budget targets are not met ({News-2017-10-24/A/3-previous coverage}). Law No. 172 ente…