UPDATE – Borg Galea & Associates would like to inform our clients on several publications made by the Ministry of Finance of Employment.
Firstly, the guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements are available here.
Furthermore, FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements are available here.
Whereas the DAC6 XML Schema to be used for filing information in relation to reportable cross-border arrangements and the DAC6 XML Schema user guide are available below:
Lastly, the annual notification by non-disclosing intermediaries that is required in terms of regulation 13(7)(e) of the Cooperation with Other Jurisdictions on Tax Matters Regulations is available here.
For more information, kindly contact us on: +356 27037012