With the release of Circular 42/E, the Italian tax administration provided clarification regarding the methods of application of article 113 of the Italian Tax Code. Fulvia Astolfi and Antonella Prencipe of Hogan Lovells explain.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.