Commissioner for Revenue publishes revised DAC6 Guidelines
Deloitte Malta Tax Alert
26 November 2021
The Commissioner for Revenue (‘CfR’) has made available version 1.1 of the Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (‘Guidelines’) which are issued in terms of Article 96(2) of the Income Tax Act, Chapter 123 of the Laws of Malta, and are to be read in conjunction with the Cooperation with Other Jurisdictions on Tax Matters Regulations, Subsidiary Legislation 123.127 (‘Regulations’).
The revised version of the Guidelines incorporates changes to section 6.5.1 and Annex I of the Guidelines which mirror the changes introduced with the publication of the document for the annual notification to be submitted by non-disclosing intermediaries for reportable cross-border arrangements in terms of regulation 13(7)(e) of the Regulations.
The Guidelines have been made available through the CfR website.
More information on the annual notification may be found here.
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