The Italian Revenue Agency has issued Circular No. 12/E of 13 May 2022, which provides further clarification on the application of the DAC6 reporting requirements for cross-border arrangements as introduced by Legislative Decree No. 100 of 30 July 2020 and the Ministerial Decree of 17 November 2020. Circular No. 12/E of 13 May 2022 expands upon the guidance first provided by Circular No. 2/E of 10 February 2021. In particular, Circular No. 12/E provides further clarifications on issues rais…