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Italy publishes ministerial guidance on Mandatory Disclosure Rules

|Tax Alerts, Information Reporting, Legis ...|Italy, European Union
Italy, European Union

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 s…

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