Malta's government has published the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2016. The regulation transposes amendments made to the EU Administrative Cooperation Directive by EU Council Directives 2014/107/EU, 2015/2376, and 2016/881 concerning the exchange of financial account information, tax rulings and APAs, and Country-by-Country (CbC) reports.
The main aspects of Malta's CbC reporting requirements are as follows:
- The requirements apply for fiscal y…