Italy launches BEPS 2.0 Pillar Two draft law for public consultation

13 September 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, BEPS 2.0|Italy

On 11 September 2023, the Italian Government released a draft Legislative Decree to implement the BEPS 2.0 Pillar Two global measures.
The draft is based on the EU Directive n. 2022/2523 providing for the implementation of the OECD BEPS Pillar Two rules within the European Union (EU). EU Member States have until 31 December 2023 to transpose the Directive into national legislation.
The draft is subject to a public consultation process until 1 October 2023.

Executive summary

On 11 September 2023, the…

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