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As the global economy enters a new phase of regulatory transformation, tax compliance has become a defining challenge for businesses across Europe. In 2025, heightened scrutiny from tax authorities, the expansion of cross-border reporting systems, and the increasing digitalisation of fiscal processes have made compliance not only more complex but also more strategic.
For Italian companies, particularly small and medium-sized enterprises (SMEs) that form the foundation of the national economy, these developments demand greater attention to accuracy, transparency, and long-term planning. The introduction of global minimum taxation rules, the European Union's BEFIT initiative, and new reporting frameworks tied to sustainability are reshaping how businesses manage their tax affairs.
At Studio Gullì, we work with clients to navigate this shifting landscape. Our goal is to provide clarity amid complexity, combining technical expertise, strategic insight, and an international outlook to help Italian businesses remain compliant, efficient, and resilient.
A new era of global tax regulation
The tax environment in 2025 is characterised by unprecedented cooperation between tax authorities and greater emphasis on transparency. The OECD's global minimum tax regime, aimed at preventing profit shifting and ensuring fair competition, is now being enforced across major economies. In parallel, the European Union continues to advance its "Business in Europe: Framework for Income Taxation" (BEFIT) proposal, which seeks to create a unified approach to corporate taxation across member states.
These reforms have major implications for Italian companies operating internationally. Profit allocation, transfer pricing documentation, and digital reporting are under closer scrutiny than ever before. Even businesses that operate solely within Italy are feeling the effects, as national tax systems adapt to align with international standards and digital compliance mechanisms.
The Italian government's own push toward automation — including mandatory e-invoicing, real-time reporting, and digital identity integration — has further increased the administrative demands placed on businesses. The margin for error has narrowed, and maintaining robust, accurate accounting systems is now fundamental to both compliance and competitiveness.
Key challenges for Italian businesses
The complexity of today's compliance environment creates several key challenges for businesses of all sizes:
- Expanding reporting requirements: The integration of digital tax systems and cross-border data exchange has dramatically increased the scope of reporting. SMEs in particular often struggle to dedicate sufficient time and resources to meeting these new obligations while managing day-to-day operations.
- International coordination: Companies engaged in cross-border trade face the challenge of complying with multiple tax systems simultaneously. Differences in transfer pricing rules, withholding tax rates, and documentation standards can lead to costly errors if not properly managed.
- Sustainability-linked taxation: Environmental considerations are increasingly influencing fiscal policy. Green levies, carbon taxes, and incentives for sustainable investments require businesses to adapt their accounting processes and evaluate how environmental strategy intersects with taxation.
- Regulatory unpredictability: With governments frequently updating tax rules to respond to global developments, businesses must stay informed and agile. Rapid changes in reporting standards or audit practices can create unexpected obligations and increase compliance risk.
How Studio Gullì supports tax compliance and strategy
Successfully managing compliance in this environment requires more than accurate bookkeeping. It demands a strategic approach that links tax management with financial planning and operational decision-making. Studio Gullì offers a comprehensive range of services to help businesses navigate this complexity.
Comprehensive tax and accounting compliance
Our team ensures that clients remain fully aligned with Italian and EU tax requirements, including corporate income tax, VAT, and withholding obligations. We manage all aspects of reporting and documentation, keeping clients informed of legislative updates that may affect their operations.
Cross-border tax advisory
For companies with international exposure, Studio Gullì provides expert guidance on transfer pricing, double taxation agreements, and global tax structures. We help clients evaluate and optimise their fiscal positions across jurisdictions while maintaining full compliance with European and OECD standards.
Digital and environmental tax advisory
As taxation increasingly intersects with sustainability and digitalisation, our professionals assist clients in interpreting and implementing new obligations such as digital services taxes, carbon levies, and environmental incentives. We help businesses incorporate these elements into their financial systems efficiently and transparently.
Audit preparation and risk management
We support businesses in strengthening their internal controls, ensuring that tax filings, records, and documentation are audit-ready. By identifying potential areas of exposure early, Studio Gullì helps clients avoid penalties and maintain credibility with tax authorities.
Global collaboration
Studio Gullì is the exclusive Italian member for Accounting Services of IR Global, a network that brings together legal, financial, and consulting professionals in over 165 jurisdictions. Through this partnership, we collaborate seamlessly with trusted experts around the world to deliver coordinated, cross-border tax support.
Whether a client is expanding into a new market, facing an international tax review, or managing operations across multiple jurisdictions, Studio Gullì leverages this global network to ensure efficient, compliant, and forward-looking solutions.
Preparing for the future
Tax compliance in 2025 is no longer a static process; it is a dynamic, strategic function that underpins business success. As regulatory frameworks continue to evolve, companies that approach compliance proactively will be best positioned to reduce risk, improve efficiency, and strengthen investor and stakeholder confidence.
Studio Gullì remains committed to helping Italian businesses not only meet their current obligations but anticipate the changes ahead. By combining deep technical knowledge with a global perspective, the firm empowers clients to stay compliant, competitive, and ready for the future of international business.
To learn more about how Studio Gullì can assist your company in developing a robust tax compliance strategy, visit www.studio-gulli.com or contact our team for a consultation.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
