Italy: Notification form for GloBE information return (GIR)
Approved on August 7, 2025
The Italian Tax Authority (ITA) on August 7, 2025, approved the notification form that must be used to identify the entity responsible for filing the global anti-base erosion (GloBE) information return (GIR) for groups in scope of the Italian Pillar Two rules.
Read a September 2025 report prepared by the KPMG member firm in Italy