The Italian Revenue Agency has published the implementing provision of 23 November 2020 concerning transfer pricing documentation requirements in line with OECD guidelines resulting from BEPS Action 13.This includes new rules for the preparation of a Master file and national documentation (a Local file), including the specific requirement for each, which are generally in line with the OECD guidelines published in July 2017 (referenced in the provision). It is also provided that the documenta…