Italy's Ministry of Finance has announced the release of the Decree of 25 February 2025, which establishes the rules for the submission of the notification form by companies falling within the scope of the global minimum tax (supplementary tax) that opt not to submit the global information return (GIR). In such cases, the notification form is used to inform the Revenue Agency of the other group company that has been designated to submit the GIR on behalf of the non-submitting company. The decree specifies the information required in the notification, the timelines and procedures for submitting the notification, and the...