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DAC6 – exchange of information

Gianni Bitetti
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Contents

Gianni Bitetti, Partner, and Sara Flisi, Manager, drafted a brief note for AIFI (the Italian private equity, venture capital and private debt association) commenting on the Decree of the Ministry of Economics and Finance dated 17 November 2020 and the Revenue Office Director’s Order dated 26 November 2020 on DAC6.

The note summarises the technical rules and procedures relevant to the automatic exchange of information in the field of taxation in relation to cross-border arrangements to be mandatorily reported to the Revenue Office.

Download the PDF file for more information.