Malta's Commissioner for Revenue has published updated FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (Version 1.1).
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DAC 6 – FAQ v1.1
The Commissioner for Revenue notifies that version 1.1 of the DAC 6 FAQs have been published here. Updates to the below-mentioned questions have been effected:
- Reporting Deadlines and Obligations – questions 2, 4, 9 and 10
- Other General Questions – question 9