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Malta Notes DAC6 Requirements for Intermediaries

|Approved Changes|Malta
Malta

Malta's Commissioner for Revenue issued two releases on 8 March 2023 regarding the DAC6 requirements for intermediaries. The first release notes a new guideline (see below) in relation to the CJEU judgment finding that the obligation for a lawyer invoking professional privilege to inform other intermediaries involved is not necessary and infringes the right to respect for communications with t…

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