Malta’s Commissioner for Revenue has published new FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements. The FAQs cover various questions regarding the definition of an intermediary, the reporting deadlines and obligations, and other general questions. Click the following link for further information and documents for Reportable Cross-Border Arrangements (DAC6), including additional guidelines, the required DAC6 XML Schema, and an excel template for the annual notification of non-disclosing intermediaries.
Source Orbitax
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