Min. Dec. 17 November 2020 – Technical Rules and Procedure on the Mandatory Automatic Exchange of Information on Cross-Border Arrangements On 17 November 2020, the Minister oft he Economy and Finance issued a specific ministerial decree defining the technical rules and procedure for the mandatory automatic exchange of information on cross-border arrangements reportable to the Italian Revenue Agency. The Decree was issued under art. 5,para 2 of Leg. Dec. no. 100, dated 30July 2020, which implemented theDAC6 Directive on the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. The following paragraphs recap the contents of the Ministerial Decree under review.