We use cookies to personalise content and ads, to provide social media features and to analyse our traffic. We also share information about your use of our site with our social media, advertising and analytics partners. Read More

Menu
Log in




Log in

M21028 - DAC6: EU Mandatory Disclosure Rules - A New Level Of Transparency

  • 16 Apr 2021
  • 09:15 - 12:30
  • Online Webinar

Registration


Registration is closed
Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute break
Speaker: Mr Josef Mercieca, Ms Stephanie Wallerstrom Bileci and Ms Milena Palikarova
The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00
*Group bookings for 3 or more participants available.

Background Information


The Cooperation with Other Jurisdictions on Tax Matters Regulations (S.L. 123.127), which implement the provisions of DAC 6 (Council Directive 2018/822) into local legislation, establish the obligations of Intermediaries to provide information on reportable cross-border arrangements to the tax authorities wherever the relevant intermediary designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement. The reporting obligation arises wherever the applicable arrangement satisfies at least one of the hallmarks and must be effected within 30 days from the arrangement being available or ready for implementation or began to be implemented, whichever is the earlier.

Objectives of the session

Provide attendees with an overall summary of the DAC 6 reporting obligations thereby enabling attendees to establish whether they have a reporting obligation for past and future cross border arrangements involvement. The session will explain who is an intermediary, what is a cross border arrangement and when a hallmark is triggered, together with an analysis of the main benefit test.
Following the seminar attendees should be in a better position to understand their reporting obligations; what is reportable and by when it is reportable.

TOPICS ON THE AGENDA

  •  Understanding the scope of the reporting obligations
  •  Establishing when a reporting obligation arises through an analysis of the applicable subject persons and     definitions
  •  A detailed overview of the hallmark and DAC 6 local guidelines
  • Reporting obligations and waiver from reporting
  • Target Audience

The webinar is suitable for all tax professionals, accountants, tax lawyers, and other professionals who deal with cross-border transactions, structures, or cases

Speaker's Profile

Josef Mercieca is a Tax Partner at BDO. Josef holds a first degree in Accounting and has worked with one of the Big Audit firms in Malta for four years, three years of which heading the indirect tax section of the firm. He also acted as the Tax Director for one of the longest established small audit firms for nearly six years where he headed both the direct and indirect tax department.
Josef is a member of the Malta Institute of Accountants (MIA) and the Malta Institute of Management and has lectured and delivered seminars and training on topics relating to VAT, local and international tax on various occasions, both in Malta and abroad. Josef was one of the contributing authors in “Principles of VAT Law” the first-ever local publication on VAT in Malta and regularly authors articles on taxation. He used to lecture Advanced Taxation (P6) and Taxation (F6) with Richard Clarke Academy. He also provides lectures to various institutions and associations. Josef has a broad experience in advising local and foreign clients in the setup of tax-efficient structures, in particular, involving international tax, capital gains tax, property transfer taxed and duty on documents and transfers.
Stephanie Wallerstrom Bileci is a Senior Tax Consultant at BDO. Her principle line of business is taxation including tax compliance and providing advice to local and international clients. She also been working in accountancy and financial management during which she held various positions with both local and foreign firms.
Stephanie is a Certified Public Accountant, graduated during the year 2017 and obtained her warrant during the year 2019. She is a member of the Malta Institute of Accountants (MIA) and Association of Chartered Certified Accountant (ACCA). Stephanie has also successfully completed an Advanced Diploma in Local and International Taxation by the Malta Institute of Taxation (MIT).
Milena Palikarova is an Assistant Tax Manager forming part of the BDO Malta Tax Team. Milena has successfully graduated from the University of National and World Economics, Bulgaria, where she was awarded a Bachelor of Commerce (Hons) degree, majoring in Economy of Commerce. Milena has also successfully completed a Master’s Degree in Business Administration (M.B.A.) and an Advanced Diploma in Local and International Taxation by the Malta Institute of Taxation (MIT). After graduation, Milena launched her career in Malta, where she began her specialization in the Financial Services Industry. Focusing on the provisions of the Income Tax Act, general taxation issues and advising on financial and tax related matters, Milena has the experience and expertise to assist clients throughout the whole process of setting up tax-efficient structures.

EVENT CPE COMPETENCES

3 Hours Core 


WEBINARS TERMS AND CONDITIONS


Terms and conditions  apply


DISCLAIMER


By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


               

Contact Us

Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

E-mail: info@miamalta.org

Tel. +356 2258 1900

© MALTA INSTITUTE OF ACCOUNTANTS, 2024