Italy published Legislative Decree No. 32 of 1 March 2023 in the Official Gazette on 25 March 2023, which provides for the implementation of new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). The DAC7 rules are provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC7 is meant to address issues resulting from the use of digital platforms, including that income earned through digital platforms is often unreported and tax is not paid, in...