On 23 March 2017, Italy published Legislative Decree No. 32 of 15 March 2017 in the Official Gazette. The Decree transposes into domestic law the amendments made by Council Directive (EU) 2015/2376 to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the automatic exchange of cross border tax rulings and advance pricing agreements (APAs) (previous c…