Key implementation point
IRAP (Imposta Regionale sulle Attività Produttive) is not a covered tax under GloBE — effectively reduces GloBE ETR for Italian entities.
Implementation detail
- 01 Italy enacted via Legislative Decree no. 209 of 27 December 2023.
- 02 Italian special tax regimes (patent box, R&D credits): specific GloBE treatment needed.
- 03 IRAP (regional production tax): not a covered tax under GloBE — reduces effective rate.
- 04 Agenzia delle Entrate (Revenue Agency) issued implementation guidance in 2024.
Enacted legislation
D.Lgs. n. 209/2023
Official sources & further reading
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