Italy issues implementing measure for penalty protection regime pertaining to anti-hybrid mismatch legislation

11 December 2024|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|Italy

The Italian government has issued a measure that implements a penalty protection documentation regime for tax-hybrid mismatches.
The measure is expected to be published soon in the Italian Official Gazette and should become effective by the end of 2024.
The penalty protection regime should also be available for fiscal years prior to 2024, provided that the documentation complies with the requirements laid out in the implementing measure and certain deadlines are respected. Documentation for fiscal…

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