Amendment to the Cooperation with Other Jurisdictions on Tax Matters Regulations

LN 18 of 2025 has revised the Cooperation with Other Jurisdictions on Tax Matters Regulations (S.L. 123.127), transposing certain provisions of Directive 2021/514 (which extended EU transparency rules to digital platforms and imposed reporting obligations on Platform Operators) with effect from 20 January 2023. The Legal Notice also revises article 52 (administrative penalties) with effect from the date of publication.