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Italy launches BEPS 2.0 Pillar Two draft law for public consultation

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Italy

  • On 11 September 2023, the Italian Government released a draft Legislative Decree to implement the BEPS 2.0 Pillar Two global measures.
  • The draft is based on the EU Directive n. 2022/2523 providing for the implementation of the OECD BEPS Pillar Two rules within the European Union (EU). EU Member States have until 31 December 2023 to transpose the Directive into national legislation.
  • The draft is subj…

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