The Office of the Commissioner for Revenue has announced that Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements have been published. Click on the link below to view version 1.0 of the Guidelines.

The guidelines are to be read in conjunction with the provisions of the Cooperation with Other Jurisdictions on Tax Matters Regulations (S.L. 123.127), which implement the provisions of DAC 6 (Council Directive 2018/822) into local legislation. The original reporting deadlines under the legislation were extended in virtue of LN 315 of 2020 (see MIT News 3 August 2020).