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DAC6

EU Mandatory Disclosure Regime

DAC6 is a new regime, introduced by the EU, that aims to increase the level of transparency surrounding potential loopholes and harmful tax practices.

Commissioner for Tax & Customs publishes updated DAC6 Annual Notification form

On 5 January 2024, the Commissioner for Tax & Customs published the Annual Notification form to be submitted by local non-disclosing intermediaries in relation to DAC6 notifications sent during 2023. Learn more…
Perspective
5 minute read

Commissioner for Revenue updates FAQs on DAC6

On 13 April 2023, the Commissioner for Revenue updated the list of answers to frequently asked questions on the application of Automatic Exchange of Information in relation to Cross-Border Arrangements. Learn more...
Perspective
3 minute read

DAC6: EU Mandatory Disclosure Regime

The sixth version of the EU Directive on administrative cooperation (DAC6) aims to provide Member States tax authorities with additional information in order to assist them to more rapidly close perceived loopholes in tax legislation and harmful tax practices.
Perspective

DAC6: How can we help?

What are the steps that businesses should be planning for with respect to the implementation of DAC6? The new mandatory disclosure regime has been introduced by the EU to increase the level of transparency surrounding potential loopholes and harmful tax practices which increases reporting requirements.
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Get in touch

Rachel Zarb Cousin

Rachel Zarb Cousin

Partner | International Tax leader
+356 2343 2811
Ian Zahra

Ian Zahra

Senior Manager | Tax
+356 2343 2724
Trudy Muscat

Trudy Muscat

Senior Manager | Tax
+356 2343 2517

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