[ONLINE] DAC 6:- The Maltese View of Mandatory Disclosure Requirements For Intermediaries – 14 July 2020

Mandatory reporting obligations have been imposed upon intermediaries and relevant tax payers in relation to qualifying cross border arrangements that are perceived as potentially aggressive tax planning. The rules set out such instances in the form of hallmarks which at times may require an additional main benefit test to be satisfied. The seminar shall provide an overview of the change and its envisaged potential impact. A discussion shall follow on the interpretation and application of the rules in the Maltese local tax practice.

Instructed by: Roderick Borg. in:

Seminar Description

Seminar Description

The latest step of a series of EU Measures in the field of automatic exchange of information in tax matters was enacted in the local legislative framework on the 17th of December 2019 through Legal Notice 342, marking the transposition of Council Directive 2018/822 issued on the 25th of May 2018.

Mandatory reporting obligations have been imposed upon intermediaries and relevant tax payers in relation to qualifying cross border arrangements that are perceived as potentially aggressive tax planning. The rules set out such instances in the form of hallmarks which at times may require an additional main benefit test to be satisfied. The seminar shall provide an overview of the change and its envisaged potential impact. A discussion shall follow on the interpretation and application of the rules in the Maltese local tax practice.

 

CPE

Qualifies for 3 CPE CORE hours under the core competency area.

Seminar Fee

The seminar fee is €40.00 Members,  €50.00 Non Members, . The fee covers seminar participation and access to event resources.

A receipt will be issued to all participants.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

T: 21 58 53 74   M: 77 01 17 19   E: info@skillsmalta.com      Webpage: www.skillsmalta.com

Programme

Tuesday,  14 July 2020

8.45   Registration
09:00  DAC 6
10:30   Break
10:45   DAC 6
12:10   Question Time
12:15   Close of Seminar

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