17 November 2020
 
 
DAC 6 - Reporting of Cross Border Arrangements
 
 

DAC 6 XML Schema

The Office of the CfR yesterday announced that 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 now available. Click on the link below for further details.

 
 

DAC 6 Guidance

The Malta Institute of Taxation understands that the Office of the CfR is in the process of finalising guidelines on the Cooperation with Other Jurisdictions on Tax Matters Regulations as regards the obligations of Tax Intermediaries to report cross-border arrangements.

In the meantime, MIT members are invited to view MIT Position Paper 03/2020 on Interpreting the Mandatory Disclosure Rules for Tax Intermediaries.