The tremendous development toward exchange of information, and more generally administrative assistance in tax matters, with its constant and rapid evolution, of course raises many issues. The purpose of this session is to discuss the main developments in this area.

During the session we will give an overview of recent developments in the field of exchange of information both at a domestic and EU level, including:

• Recent amendments to the Maltese Cooperation with Other Jurisdictions on Tax Matters Regulations;
• Council Directive 2020/284/EU) of 18 February 2020 amending Directive 2006/112/EC as regards...