Malta has published Legal Notice 342 of 2019, which contains the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2019. The regulations include rules for the implementation Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. This includes that intermediaries that design, market, organize, make available, or manage the implementation of reportable cross-border arrangements must file information on reportable arrangements with the Commissioner within 30 days beginning on the earlier of: the day after the reportable cross-border arrangement is made available for implementation; the day after the reportable cross-border arrangement is ready for...