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BEPS Pillar 2 & Hybrids: New Compliance Standards

January 1, 2025
BEPS Pillar 2 & Hybrids: New Compliance Standards

BEPS Pillar 2 & Hybrids: New Compliance Standards

Italy is introducing new requirements aligned with OECD BEPS Pillar 2---a minimum 15% tax and anti-hybrid mismatch provisions. Enhanced documentation obligations for these areas apply for the first time in June 2025.

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