The Italian Revenue Agency has announced the release of the software for submitting the notification form by companies falling within the scope of the Pillar 2 global minimum tax (top-up / supplementary tax). The notification form is used to indicate which member of a group will submit the GloBE Information Return (GIR), referred to as the Comunicazione Rilevante. Software has also been released for submitting the global minimum tax return (declaration), referred to as the Dichiarazione Fis…