Pursuant to the formal adoption by the Council of the European Union (‘EU’) on 22 March 2021, Malta transposed EU Directive 2021/514/EU, amending Directive 2011/16/EU (‘DAC7’) on administrative cooperation in the field of taxation, into domestic legislation, by way of Legal Notice 8 of 2023 on 20 January 2023, to be amended within Subsidiary Legislation 123.127, ‘Cooperation with Other Jurisdictions on Tax Matters Regulations’.
Source Deloitte
