Italy published the Decree of 16 October 2025 from the Ministry of Finance in the Official Gazette on 29 October 2025. As previously reported, the Decree 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 o…