GLOBAL MINIMUM TAX – PILLAR 2 - New guidelines by the Italian Ministry of Economy and Finance

The Italian MEF clarifies when centralised GIR filing is valid under the Global Minimum Tax – Pillar 2 and the obligations for Italian entities if the data are not exchanged by 31 December 2026.

Author

IPG, Cristiano Lenti, Edoardo Bonzi, Marco Palestro

Activity area

Compliance, Tax Litigation

IPG Journal

31/07/2026

New Incentives Code and Opportunities for SMEs

28/07/2026

Update on Employment and Social Security - July 2026

The July 2026 Employment and Social Security Update provides an overview of the latest legislative, case law and regulatory developments in employment law and social security. Key topics include dismissals, industrial relations, procurement, workplace health and safety, resignations by conduct, extraordinary leave, severance pay (TFR), pension schemes and INPS guidance. Update on Employment and Social Security - July 2026

01/07/2026

Update on Employment and Social Security - June 2026

The June update examines the latest developments in employment and social security law, focusing on pay transparency, artificial intelligence in employment, the Labour Decree, paid annual leave, caregivers and night work, supplementary pensions and recent Italian Supreme Court case law. Update on Employment and Social Security - June 2026

IPG Journal