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Malta enacts legislation to implement Mandatory Disclosure Rules — Orbitax Tax News & Alerts

Executive summary

Malta’s Minister for Finance published, on 17 December 2019, the Maltese regulations implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).

The Maltese legislation will be effective from 1 July 2020.