Malta's Tax and Customs Administration has announced updated Guidance on Automatic Exchange of Financial Account Information (DAC 2), as well as the Release of the New Self-Compliance Questionnaire (SCQ) for CRS and FATCA purposes.
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Update of the Guidance on Automatic Exchange of Financial Account Information (DAC 2)
The MTCA notifies that Version 4.8 of the DAC 2 Guidelines has been issued with updates to:
- Section 3.4: De-Registration Process of Malta Financial Institutions
- Section…