Italy
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Italy confirms that its rules have not changed and continue to be applied effectively. Italy continues to meet all terms of reference.
The exchange of information framework
Italy made some exchanges of CbC reports after the deadline. This was caused by a technical issue which has since been resolved and so no recommendation is required.
Italy confirms that its rules have not changed and continue to be applied effectively. Italy continues to meet all terms of reference.