CPD: Are you ready for your reporting obligation under DAC6?
- To be confirmed
- 17:00–19:00 CET
This webinar will address the new reporting obligations in terms of the EU Tax Intermediaries Directive (EU/2018/822) or DAC6 as transposed into Maltese domestic law.
In terms of DAC6, intermediaries are required to file information that is within their knowledge, possession or control on reportable cross-border arrangements to the Malta Commissioner for Revenue.
The presenters will explain the objectives DAC6 and components of DAC6 reporting obligations and equip practitioners with the competences to be able to apply DAC6 in practice.
- To provide technical knowledge related to the application of DAC6 in practice;
- To assist practitioners in identifying key aspects of the applicable hallmarks in DAC6;
- To provide practitioners with the necessary tools to report information to the local tax authorities, where required.
The scope of this online session is to tackle the following elements of DAC6:
- An overview of the EU tax transparency instruments;
- The local implementation of DAC6;
- The key definitions;
- The hallmarks;
- The reporting obligations; The applicable reporting timelines and the effects caused by the COVID-19 pandemic.
Tax advisors (including lawyers, notaries and accountants), tax practitioners, financial advisors, corporate service providers, auditors, real estate agents and bankers.
Rachel Zarb Cousin
Trainer(s) bio and experience
Rachel is a Senior Manager within Deloitte Malta’s international tax department. Rachel focuses on international tax consulting and advises both local and multinational clients operating in various industries including financial services and life sciences and health care. Rachel’s main focus is on group restructurings, inbound investment structuring and private equity investments. Following the completion of her postgraduate studies, she worked as a teaching assistant at the International Tax Centre in Leiden. Rachel has been admitted to the Maltese Bar and is a member of the Malta Institute of Taxation and a member of the Malta Institute of Financial Services Practitioners. Furthermore, Rachel is the Chairperson of the Education Committee of the Malta Institute of Taxation. Her mother tongue is English and she also speaks Maltese fluently.
Nadiia is a Senior Manager within Deloitte Malta’s international tax team. Nadiia joined Deloitte in 2015 after graduating from Advanced LL.M. programme in European Tax Law (International Tax Center - Leiden University). Nadiia’s current role is connected with international tax, transfer pricing and EU direct tax advisory services to the firm’s local and international clients across different sectors of the economy.
Ian joined Deloitte Malta in 2020 and currently forms part of the Tax & Legal team as a Supervisor. Ian is a lawyer by profession and following 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 in Leiden. Ian has also been admitted to the Maltese Bar.