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...
Cross-Border Alternative Dispute Resolution (ADR)

Cross-Border Alternative Dispute Resolution (ADR)

​The European Union aims to provide the highest level of protection to consumers, as established by Article 169(1) and point (a) of Article 169(2) of the Treaty on the Functioning of the European Union (TFEU) . It is with this aim in mind that the EU enacts...