Italy has published the Decree of 7 November 2025 from the Ministry of Finance in the Official Gazette. As previously reported, the Decree implements the global minimum tax return (declaration) and payment obligations. The return is due by the same deadline as the GloBE Information Return (GIR), referred to as the Comunicazione Rilevante, which is due within 15 months after the end of the fiscal year, although this is extended to within 18 months for the first year. The first deadline is no…