Regulatory Provision of the Revenue Agency dated 26 November 2020 – procedures and time limits to file information on reportable cross-border arrangements On 26 November 2020, the regulatory provision of the Italian Revenue Agency containing the procedures and time limits to file information on reportable crossborder arrangements was published. The Regulatory Provision outlines the implementing provisions of Leg. Dec. No. 100 of 30 July 2020, and of the decree of the Ministry of the Economy and Finance dated 17 November 2020. The following paragraphs briefly recap the contents of the Regulatory Provision under review.