The way Italy is implementing their own law looks kinda like ultimatum for others to implement minimum corporate tax law. As was agreed, but then never done because China and US are arguing details and everyone knows last one to implement theirs is likely a winner economically.
You can sit around and wait for decades until this might get meaningfully implemented, loopholes get closed and enforcement is strict. Great step by Italy to refuse that and just implement a measure in the meantime. Can always be repealed if indeed things get fixed on a global level.