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.

Tuesday, 05 July 2022
14:00 - 17:00
Mirko Rapa
Eleanor Muscat

Developments in The Field of Exchange of Information

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 introducing certain requirements for payment service (“PSP Directive”which introduces new rules that will require PSPs to collect and report data regarding cross-border transactions;
  • Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (“DAC 7 Directive”) which will introduce a new reporting obligation for digital platforms (located both inside and outside the EU);
  • The proposed eight amendment to Directive 2011/16/EU on administrative cooperation in the field of taxation (“DAC 8 Directive”) which is expected to introduce disclosure requirements for crypto-asset services providers and issuers, as well as for e-money institutions in order to ensure fair taxation;

The proposed EU public country-by-country (“CbC”) reporting directive which will have the same objective as the BEPS CbC but with an EU focus.

Members are entitled to a complimentary 6 CPE hours of MIT seminars.

To claim the offer for this webinar select ‘MIT Members – Membership Offer’ as the price option. A participant’s eligibility for the offer claimed is subject to final confirmation by the Malta Institute of Taxation – Terms & Conditions Apply

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3 CPE Core Hours

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Mirko Rapa

Mirko is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 20 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta.

Some of the assignments in which Mirko was involved included assisting a number of leading multinational groups with tax due diligence exercises and structuring their operations in Malta.

Contributed to fiscal publications in respect of adequate substance requirements, transfer pricing, holding companies, fiscal implications of investing in Malta, exchange of information and setting up business in Malta.

Mirko also lectured in Advanced Taxation to students preparing for the ACCA and the Advanced Diploma in International Taxation (CIOT) examinations.

Eleanor Muscat

Eleanor is a senior manager within the tax and legal practice of PwC Malta. Over the last 10 years Eleanor has provided compliance services and was actively
involved in providing tax advice on Maltese tax matters to local and foreign clients.

Eleanor has also managed a number of tax due diligence assignments including a variety of vendor and acquisition due diligences on companies operating in various sectors focusing primarily on corporate income tax.

Eleanor has provided training on international tax structuring at PwC EMEA level.