Comments on the Maltese DAC6 Implementation and Interpretative Guidance
Journal
Country
Malta
Published Date
Issue
European Taxation 2021 (Volume 61), No. 5
Document
In this note, the author provides a brief overview of the Maltese implementation of DAC6. The note guides the reader through the particularities of the Maltese transposition, providing highlights from the Maltese guidelines on points of interpretation and examples.