Global Minimum Tax: arrivano i codici tributo per il ravvedimento operoso

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L’Agenzia delle Entrate ha completato il quadro operativo della Global Minimum Tax con l’introduzione dei nuovi codici tributo dedicati al ravvedimento operoso delle violazioni relative agli obblighi informativi e dichiarativi previsti dal decreto legislativo n. 209/2023, che recepisce in Italia il Secondo Pilastro (Pillar Two) dell’accordo OCSE-G20.

Episode metadata supplied by the publisher feed · Published Jul 31, 2026

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Global Minimum Tax: arrivano i codici tributo per il ravvedimento operoso

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