Italy Eliminates Revenue Threshold for DST, Introduces Reduce Corporate Tax Rate if Reinvesting, and Other Budget Measures
Italy has published Law No. 207 of 30 December 2024 on the State Budget for 2025 and the multi-year budget for 2025-2027. One of the key measures of the Budget is the elimination of the Italian revenue threshold for the 3% digital services tax (DST). Under the prior rules, The DST applied to both resident and non-resident service providers meeting the following conditions at the company or gro…
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