Following the example of other European countries, Italy has adopted a special tax regime for the income deriving from the use of certain vessels, having a net tonnage higher than 100 tons, under the form of so-called tonnage based corporation tax (the Tonnage Regime), pursuant to the new articles from 155 to 161 of the Italian Tax Code (ITC), as amended
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort