Malta's Commissioner for Revenue has announced that the DAC6 XML Schema to be used for filing information in relation to reportable cross-border arrangements and the DAC6 XML Schema user guide are now available on the following webpage.
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Reportable Cross-Border Arrangements
On 25 May 2018 Council Directive 2011/16/EU (‘Directive on Administrative Cooperation’) was amended by Council Directive (EU) 2018/822 (‘DAC6’) regarding the mandatory automatic exchange of information in relatio…