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Malta Extends DAC6 Notification Deadline for Non-Disclosing Intermediaries

02 October 2020

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Approved Changes

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Malta

Malta's Commissioner for Revenue issued a notice dated 18 September 2020 regarding an extension of the period for the DAC6 notification deadline for non-disclosing intermediaries. --- The Commissioner for Revenue notifies that due to the deferral of the reporting deadlines as a result of the COVID-19 pandemic, the period allowed for notification by non-disclosing intermediaries is being extended accordingly.  In this regard with respect to cross-border arrangements subject to reporting in the period from 25 June 2018 to 31 December 2020, intermediaries waiving their obligation to report under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters Regulations are...