Italy: Measures to implement EU directive on cross-border arrangements (DAC 6)

Italy: Measures to implement EU directive

Steps to implement Directive EU 2018/822—the directive for the mandatory exchange of information (referred to as “DAC 6”)—have been taken in Italy.


The Italian Ministry of Economy and Finance published a ministerial decree in late November 2020 to implement the directive and to establish the rules for technical application of DAC 6. The ministerial decree provides information about some of the hallmarks of cross-border arrangements subject to DAC 6 and the criteria to be followed when assessing whether such arrangements are tax-driven.

After the ministerial decree was issued, the Italian tax authority issued guidance on the reporting by intermediaries and taxpayers of certain cross-border arrangements.

Read a December 2020 report [PDF 183 KB] prepared by the KPMG member firm in Italy

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