On 8 March 2017, Italy published the Ministerial Decree of 23 February 2017 in the Official Gazette, which provides for the implementation of the Country-by-Country (CbC) reporting requirements introduced in the 2016 Budget Law (Law No. 208/2015), as well as the amendments made by Council Directive (EU) 2016/881 to the administrative cooperation Directive (Directive 2011/16/EU) for the exchange of CbC reports in the EU. The Decree confirms the general CbC reporting requirements as included in…