CS ChipSettle EU chip-design settlement
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Italy

CIT ~27.8% Pillar Two ✓

24% IRES plus ~3.9% IRAP. [Coverage note: Italian instruments (patent box super-deduction, transizione credits) are not yet seeded in this database.]

✓ 3 Jul 2026

Instruments (0)

None seeded for Italy yet — see methodology.

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