The Italian Revenue Agency has published the implementing provision of 26 November 2020 regarding the mandatory automatic exchange of information on reportable cross-border arrangements (DAC6). The provision follows the Ministry Decree of 17 November 2020 on rules and procedures for DAC6 reporting and provides the filing instructions and technical specifications for the submission of information on DAC6 reportable arrangements, including the XML and XSD schema and guidance on the method of s…