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Archive » December 2020 » Fighting aggressive tax planning: the transposition of the Dac 6 Directive in Italy

Fighting aggressive tax planning: the transposition of the Dac 6 Directive in Italy

Enzo Mignarri
December 2020 - n. 12
Keywords: Meccanismi transfontalieri, comunicazione obbligatoria di informazioni, disciplina fiscale
Jel codes: H20, H26

Recent provisions introduced in Italy aim to establish a centralised information system of aggressive tax planning models and are part of the European measures taken to strengthen instruments to combat tax avoidance and evasion. Rules are laid down on the mandatory communication of information to the competent national authorities on potentially aggressive tax planning systems with a cross-border element.

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