Newsletter Tax Department | Italian tax authority releases a discussion draft of DAC 6 guidelines


On 28 December 2020, the Italian Revenue Agency released a discussion draft of the Circular Letter on DAC 6 rules. Comments shall be filed within 15 January 2021. In this Newsletter, our DAC 6 team describes the key-points of the draft Circular Letter, after a quick overview of the DAC 6 legislation, as enacted in Italy.