Tax Transparency for Multinationals: New Obligations According to Legislative Decree 128/2024 and Directive 2021/2101/EU

The Legislative Decree No. 128/2024 , implementing European Directive 2021/2101/EU, imposes important tax transparency obligations on multinational companies with consolidated revenues exceeding 750 million euros. This decree aims to increase tax transparency and accountability by requiring large companies to publish detailed information on income taxes accrued and paid in the countries where they operate. Reporting…