The Italian Revenue Agency has announced the issuance of guidelines from the Ministry of Finance on the completion of the model form for the Pillar 2 GloBE Information Return (GIR), referred to as the Comunicazione Rilevante. As previously reported, the form was approved as part of the Decree of 16 October 2025 and is due within 15 months after the end of the fiscal year, although this is ex…