Malta's Commissioner for Revenue has announced the publication of Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements. The guidelines, dated 4 January 2021, provides an overview of Council Directive (EU) 2018/822 and the implementation of DAC6 reporting in Malta, as well as details on reporting intermediaries, relevant taxpayers, reportable cross-border arrangements, the hallmarks, reporting, and penalties.
As previously reporte…