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Italy: Notification form for GloBE information return (GIR)

Approved on August 7, 2025

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September 8, 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

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