A new legislative decree modifies rules for certain tax obligations in Italy.As part of the changes, deadlines for submitting Corporate Income Tax returns have been shortened by two months (i.e., now nine months after fiscal-year-end). With a subsequent decree, exclusively for tax returns relating to 2023, the deadline has been postponed for an additional 15 days (i.e. to 15 October).Considering that the possession of transfer pricing documentation qualifying for the penalty protection regime should be communicated within the tax return, deadlines for preparing Italian Local File and Group Master File have also been shortened by two months.  Executive summaryWith recent...