Country-by-country reporting (CbCR) was introduced in Italy by Law No. 208 dated December 2015, published in the Official Journal No. 302 on December 30 2015), and entered into force on January 1 2016. A ministerial decree dated February 23 2017 (Decree), published in the Official Journal on March 8 2017, provided practical guidance on CbCR.
January 30 2018