CfR announces deferral of reporting deadlines for Tax Intermediaries (DAC6)

Further to EU Council Directive 2020/876 of 24 June 2020 amending Directive 2011/16/EU (see MIT News 29 June 2020), the Commissioner for Revenue has announced that the first reporting deadlines under regulation 13 of the Cooperation with other Jurisdictions on Tax Matters Regulations (SL 123.127) will be deferred by 6 months.

An amending legal notice is expected within the coming weeks.

The Office of the Commissioner for Revenue will also be publishing guidance on the mandatory disclosure rules.