The Revenue Publishes FAQs On DAC6/MDR

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The Revenue publishes FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC6/MDR) on its website.

Malta Tax

On 29 April 2022, the Revenue published a set of 'FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements ('DAC6')' on its website. The FAQs complement the Guidelines that were published in 2021. The FAQs are split under three headings:

Definition of an Intermediary;
Reporting Deadlines and Obligations; and
Other General Questions.

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.

The Revenue Publishes FAQs On DAC6/MDR

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Tax

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Malta