Malta:
DAC 6 – Annual Reporting Deadline For Non-Disclosing Intermediaries
18 November 2021
Camilleri Preziosi Advocates
To print this article, all you need is to be registered or login on Mondaq.com.
On the 11th of November 2021, the Commissioner
for Revenue (“CfR”) announced the deadline for the
submission of the annual notification due by non-disclosing
intermediaries in terms of regulation 13(7)(e) of the Cooperation
with Other Jurisdictions on Tax Matters Regulations, which
regulations transpose the provisions of Council Directive 2018/822
(“DAC 6”) into Maltese legislation.
In this respect, information relating to DAC 6 reportable
cross-border arrangements where the trigger point for reporting
took place up to 31 December 2021 must be duly submitted to the CfR
by the 28th of February 2022.
The annual notification form may be accessed from the following
link:
https://cfr.gov.mt/en/inlandrevenue/itu/Pages/Reportable-Cross-Border-Arrangements.aspx
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
POPULAR ARTICLES ON: Tax from Malta
Extensive Tax Optimising Opportunities For Cypriot Companies
Dixcart Group Limited
Cyprus offers substantial advantages for corporations established and managed there. In addition, establishing a company in Cyprus provides a number of residence and work permit options for non-EU individuals to move to Cyprus.
Tax Residency & The "60-day" Rule
A. Karitzis & Associates L.L.C
An individual is considered to be tax resident in the Republic of Cyprus provided that he/she was physically present in the Republic of Cyprus for a period exceeding 183 days.
2023 Global Transfer Pricing Guide
Loyens & Loeff
Transfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development...