{"version":"1.0","provider_name":"","provider_url":"https:\/\/www.hessepartner.it\/en\/","author_name":"Georg Hesse","author_url":"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/","title":"Global Minimum Tax and Reporting Obligations -","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"CD5jogsvUc\"><a href=\"https:\/\/www.hessepartner.it\/en\/global-minimum-tax-and-reporting-obligations\/\">Global Minimum Tax and Reporting Obligations<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.hessepartner.it\/en\/global-minimum-tax-and-reporting-obligations\/embed\/#?secret=CD5jogsvUc\" width=\"600\" height=\"338\" title=\"&#8220;Global Minimum Tax and Reporting Obligations&#8221; &#8212; \" data-secret=\"CD5jogsvUc\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.hessepartner.it\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"With the publication of the Ministerial Decree (DM) of 7 November 2025\u00a0 a new tax return model has been introduced concerning the global minimum tax for large multinational and domestic groups with entities located in Italy. Starting from financial years beginning on or after 31 December 2023, all entities belonging to groups that exceed the [...]"}