Global minimum tax 2026: modello di dichiarazione annuale

Il 6 febbraio 2026 l’Agenzia delle Entrate ha approvato il modello per la dichiarazione annuale della Global Minimum Tax.

Global Minimum Tax in Italia: definiti i nuovi adempimenti - Misterfisco

L’Italia compie un nuovo passo nell’attuazione della Global Minimum Tax, recepita tramite la direttiva Ue e il Dlgs n. 209/2023.

Errori di stUmpa: La vittoria del bullismo negoziale trumpiano

Global minimum tax: linee guida sul modello di notifica - Misterfisco

Il modello per la notifica della Global minimum tax, che dovrà essere approvato con un provvedimento del direttore dell’Agenzia delle Entrate.

Treasury Issues Guidance on Foreign Tax Credit, Global Minimum Tax

The Treasury and IRS have issues guidance over the foreign tax credit, Pillar Two global minimum taxes and how they relate. Learn the key impacts of the update.

Avocado Weekly: UN Experts Say OECD’s Global Tax Reform Could Harm Human Rights in Developing Countries - LegalAvocado

Companies worry that Pillar Two minimum tax rules could spawn double taxation.Independent human rights "experts" for the United Nations warned the OECD that its international tax reform implementing the 15% global minimum tax could, among other things, harm the rights of developing countries to collect tax from multinational corporations, thus sapping their ability to pay for

Tassazione minima mondiale delle multinazionali

Fisco, al via la Global minimum tax. Le grandi società pagheranno un’aliquota fiscale minima del 15%. La applicano anche Paesi considerati paradisi come Irla

Global Minimum Tax Rolls In to Mixed Forecasts

Several dozen countries and jurisdictions were said to be ready to apply the 15% global minimum tax to big multinational companies on Jan. 1, but for now China and the US are not among them.

Avocado Roundup: Gibraltar Moves Up Planned Implementation of Global Minimum Tax

UK overseas territory Gibraltar plans to move up its planned implementation of a minimum top-up tax for big multinational companies to “as early as possible in 2024," a top government official said.

Avocado Roundup: 5 EU Member States Elect to Delay Key Pillar Two Rules

Five EU member states officially notified the European Commission that they intend to delay application of two key components of the Pillar Two global minimum tax in the big OECD tax reform.