Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speaker: Dr Ian Zahra
Venue:   Online Webinar

Participation Fees (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 EU Directive on Administrative Cooperation (DAC) is a set of rules and procedures designed to improve cooperation between EU member states in the area of taxation. DAC aims to combat tax avoidance and evasion by ensuring that tax authorities have access to relevant information about cross-border transactions and structures. The most recent DAC amendments include:

• DAC6 is the sixth amendment to DAC and requires intermediaries (such as tax advisors and lawyers) to report certain cross-border arrangements to tax authorities. The reporting requirements apply to arrangements that meet certain hallmarks with the aim of increasing transparency and help tax authorities identify potentially aggressive tax planning schemes.

• DAC7 is the seventh amendment to DAC and introduces new reporting requirements for digital platforms (such as online marketplaces and booking platforms). The reporting requirements apply to income generated by sellers and service providers on these platforms and aim to ensure that tax is paid on this income.

• DAC8 is the eighth amendment to DAC and introduces new reporting requirements for the sharing of information on crypto transactions between tax authorities. The aim of DAC8 is to improve cooperation between member states and ensure that tax authorities have access to relevant information held by crypto-asset service providers about taxpayers.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

DAC in general, DAC6, DAC7, DAC8 and recent EU developments in the automatic exchange of information space.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

This session is a must-attend for anyone who wants to stay up-to-date with the latest developments concerning the EU Directive on Administrative Cooperation. Attendees will gain a comprehensive understanding of the reporting requirements under, in particular, DAC6, DAC7, and DAC8, and learn how to ensure compliance with these regulations. The presentation will also provide valuable insights into the potential risks and challenges associated with non-compliance, and how to mitigate these risks.

TARGET AUDIENCE

Lawyers, accountants and professionals involved or interested in the automatic exchange of information space.

Speaker's Profile

Ian joined Deloitte Malta in 2020 and currently forms part of the international tax advisory team as a manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries (namely, gaming, financial services and technology).
Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and received awards for the best paper of the 2018-2019 class which focused on the principal purposes test, entitled “The Principal Purpose Test: A critical analysis of its substantive and procedural aspects”. Following this experience, Ian also worked as a teaching assistant at the International Tax Centre in Leiden. Ian has been admitted to the Maltese bar.
Ian has been invited to deliver a number of seminars and lectures by various local bodies including the Malta Institute of Taxation, the Malta Institute of Accountants and Society Education Malta, covering various areas namely principles of international taxation and tax transparency.

EVeNT CPE COMPETENCies

3  Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.