The Decree of 5 May 2023 was published in the Italian Official Gazette (Gazzetta Ufficiale).
This decree introduces modifications to Annexes C and D of Decree 28 December 2015 implementing Law No. 95 of 18 June 2015 and Directive EU 2014/107 on the automatic exchange of information on financial accounts.
The Law of 18 June 2015 and Directive EU 2014/107 concern the obligation for EU member states to automatically exchange financial information to combat tax evasion and ensure financial transparency. This exchange of financial information takes place between the tax authorities of different countries.
The amended Annex C of the decree contains the list of jurisdictions subject to disclosure while Annex D contains the list of participating jurisdictions.
DECRETO 5 maggio 2023 : Modifica degli allegati C e D al decreto 28 dicembre 2015, recante l’attuazione della legge 18 giugno 2015, n. 95 e della direttiva 2014/107/UE in materia di scambio automatico di informazioni su conti finanziari. (23A02733)
ID
23226
Other Features
cross-border cooperation
cross-border tax planning models
disclosure
reporting
supervisory practices
taxation
transparency
Date Published: 2023-05-12
Date Taking Effect: 2023-05-13
Regulatory Framework: Directive on administrative cooperation (DAC)
Regulatory Type: law
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