The Decree of 25 February 2025 from Italy's Ministry of Finance was published in the Official Gazette on 6 March 2025. As previously reported, the decree 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 actual notification form model will be adopted within...