ARTICLE · 01 FEBRUARY 2017

EU DAC2 And OECD CRS Guidelines Update

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Guidelines for the implementation of the EU Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation...

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Anthony Cremona

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Guidelines for the implementation of the EU Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (DAC2) in Malta and the Common Reporting Standard (CRS) issued in terms of Article 96(2) of the Income Tax Act (Chapter 123 of the Laws of Malta).

The first set of amendments made to the said DAC2 and CRS Guidelines was brought about by virtue of Version 1.2 of the Guidelines that was published on the 8th November 2016. Changes included amendments to the list of Non–EU Reportable Jurisdictions as well as the list of Participating Jurisdictions in terms of the Cooperation with Other Jurisdiction on Tax matters Regulation.

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