Executive summary
On 30 November 2020, Ministerial Decree of 17 November 2020 (the Decree) was published in the Official Gazette of the Italian Republic, a few days after the issuance of Ruling 364425 of 26 November 2020 by the Director of the Italian Tax Authorities (the Ruling). Both the Decree and the Ruling provide guidance for the introduction in Italy of mandatory disclosure rules set by EU Directive 2018/822 (“DAC6”) and implemented in Italy by Legislative Decree 30 Jul…