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Commissioner for Revenue publishes FAQs on DAC6
Deloitte Malta Tax Alert
2 May 2022
On 29 April 2022, the Commissioner for Revenue (‘CfR’) published a list of answers to frequently asked questions (‘FAQs’) on the application of Automatic Exchange of Information in relation to Cross-Border Arrangements (‘DAC6’). The FAQs seek to address both specific and general queries on the interpretation and application of DAC6 in Malta to further clarify the information provided in the ‘Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements’, and in the Cooperation with Other Jurisdictions on Tax Matters Regulations (Subsidiary Legislation 123.127).The CfR has notified taxpayers and intermediaries that the FAQs will be regularly reviewed, and the revised version will be published on the CfR website.
The FAQs may be accessed here.
