Executive summary
On 22 July 2020, the Italian Government approved the Legislative Decree (the Italian Legislation) which implements the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). The Italian Legislation will become effective 15 days after the date of publication in the Official Journal.
The Italian Legislation is broadly aligned to the requirements of the Directive.
The Italian Legislation als…