The EU Directive on Administrative Co-operation as amended by Council Directive 2018/822 (DAC6) requires practitioners and other ‘Intermediaries’, and in some circumstances taxpayers themselves, to provide tax authorities with information on cross-border arrangements. This is part of the current international agenda for ever greater transparency in tax matters.

DAC6 requirements are not necessarily simple, including the decision on what needs to be reported and what does not. With the first DAC6 deadline already come and gone, and subsequent ones coming up soon, the three institutes ­– the MIA, MIT and IFSP – are holding an online seminar during which the basis of DAC6, the hallmarks that trigger the need for a report, and the reporting itself will be tackled.

The speakers will also be taking questions from participants. Any questions you may have on DAC6 and the newly minted guidelines issued by the CfR should be emailed to cto@maintax.org to allow the speakers to gather any information they need to provide an effective answer.

Participants should expect to leave the seminar with a better understanding of DAC6 and the obligations it places upon them.

Platform: Zoom

Date and Time: 5 February 2021, 14:30-17:30

Speakers: Mr Andre Zarb (KPMG); Dr Rachel Zarb Cousin (Deloitte); Mr Mirko Rapa (PWC)

Moderator: Mr Nick Captur (Deloitte)

Registration fee: IFSP/MIA/MIT Members €40; non-members €60; students €15

Kindly note that data provided upon registration will be shared with the Malta Institute of Accountants in order to provide access to the seminar.