DAC6 Implementation in Italy in Practice: A Further Complication of an Already Burdensome Regime?

In this article, the authors analyse some specific aspects of Italy’s implementation of DAC6 based on guidance issued by the tax authorities that, in some instances, further complicate an already burdensome regime for taxpayers and intermediaries both in terms of the preliminary analysis that needs to be conducted and subsequent reporting. After commenting on the overall structure of the legislation, the article reflects on the interplay between the Italian regime and DAC6 in the context of specific and frequent routine business scenarios.