Implementation of the Global Minimum Tax in Italy and EU Directive Proposals: Does this Approach Effectively Pave the Way for the Establishment of a More Sustainable Tax System?

Abstract

This contribution describes the implementation of a global minimum tax in Italy and provides an initial assessment of its anticipated impact, both financially and in respect of the sustainable evolution of the tax system in economic, social and environmental terms, considering the latest directive proposals, i.e. the directives on Business in Europe: Framework for Income Taxation, transfer pricing and Head Office Tax system for micro, small and medium-sized enterprises.