The Commissioner for Revenue published the DAC6 guidelines

The Commissioner for Revenue published the DAC6 guidelines

The Commissioner for Revenue (CfR) has published the Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (the “Guidelines”) issued via Subsidiary legislation 123.127 which focuses on the transposition of the DAC6 into...
Malta’s Sovereignty & the Jurisdiction of Maltese Courts

Malta’s Sovereignty & the Jurisdiction of Maltese Courts

Is a Status of Force Agreement (SOFA) with the United States incompatible with Malta’s neutrality clause in the Constitution? What is a Status of Force Agreement (SOFA)? The Status of Force Agreement finds its footing in military alliances and the presence of military...