These two lectures shall summarise the development of DAC with a particular emphasis on the Common Reporting Standard regulated by DAC2 and the most recent exchange of information mechanisms governed by DAC6, DAC7 and DAC8.
When
Wednesday, 18 March 2026
Time
18.00 - 20.00
Venue
St. Aloysius College / Online
Speakers
Dr Ian Zahra
Luca Xerri Balzan
Luca Xerri Balzan
Exchange of Information, Tax Transparency and the Mutual Assistance Procedure
The below two sessions are part of the MIT Course on Taxation – Module D which commenced on 26 February 2026.
Part 1: 18 March 2026 (18.00 – 20.00) – St. Aloysius College
Part 2: 24 March 2026 (18.00 – 20.00) – Online
Following the adoption of the Directive on Administrative Cooperation (DAC) in the field of taxation (2011/16/EU) in 2011, the scope of the EU DAC has expanded considerably to also include automatic exchange of information on:
- • Financial accounts (DAC2)
- • Tax rulings and advance pricing agreements (DAC3)
- • (Now public) country-by-country reports (DAC4)
- • Beneficial ownership (DAC5)
- • Reportable cross-border arrangements (DAC6)
- • Platform operators (DAC7)
- • Crypto-asset service providers (DAC8)
These two lectures shall summarise the development of DAC with a particular emphasis on the Common Reporting Standard regulated by DAC2 and the most recent exchange of information mechanisms governed by DAC6, DAC7 and DAC8.
Level: BEGINNER
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4 CPE Core Hours
Dr Ian Zahra
Ian Zahra is a lawyer by profession and forms part of the international tax team at Deloitte Malta.
Following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and worked as a teaching assistant at the International Tax Centre in Leiden. Ian has also been admitted to the Maltese bar.
Luca Xerri Balzan
Luca is a Manager within the tax unit at PwC Malta, specialising primarily in the fields of corporate law and tax. He advises local and international clients on company, tax and governance matters, and also advises regulated entities on issues of corporate governance, capital markets and prevention of market abuse.
Luca graduated as a lawyer from the University of Malta, holds a Master of Laws from the University of Cambridge with a specialisation in Commercial Law and holds an Award in Taxation from the Malta Institute of Taxation.