Malta Publishes Amendment Regulations Providing Deferral of Initial DAC6 Reporting

Malta has published Legal Notice No. 315 in the Official Gazette, which contains the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2020. The amendment regulations formally provide for the deferral of the initial deadlines for reporting of information on cross-border arrangements (DAC6). This includes:

• Information on reportable cross-border arrangements, the first step of which was implemented between 25 June 2018 and 30 June 2020, must be filed by 28 February …