Executive summary
Malta’s Minister for Finance published, on 17 December 2019, the Maltese regulations implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).
The Maltese legislation will be effective from 1 July 2020.
The final Maltese Mandatory Disclosure Rules (MDR) legislation is broadly aligned to the requirements of the Directive.
Detailed discussion
Background
The Council of the European Uni…