The below two sessions are part of the MIT Course on Taxation – Module D which commenced on 6 March 2025.
Part 1: 26 March 2025 (18.00 – 20.00) – St. Aloysius College
Part 2: 1 April 2025 (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:
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.
Luca is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global workforces.
Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information.
Ian Zahra is a lawyer by profession and forms part of the international tax team at Deloitte Malta.
Following the completion of his studies in law at the University of Malta, he recently graduated in international tax law from the University of Leiden in the Netherlands and worked as a Teaching Assistant at the International Tax Centre (ITC Leiden).
