Malta Publishes Amendments to Regulations Regarding Beneficial Ownership and CbC Reporting

Malta has published the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2017, which amends the principal regulations in relation to beneficial ownership and Country-by-Country (CbC) reporting. Amendments are also made with respect to financial account information collection and exchange.
With respect to beneficial ownership, the amendment regulations introduce a d…
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