This session is intended to cover the personal and objective scope of the latest additions to the Directive on Administrative Cooperation, including:
Download Event Brochure
- DAC6 (the Tax Intermediaries Directive): the concept of cross-border arrangement, hallmarks of aggressive tax planning and the reporting obligations of intermediaries and taxpayers;
- DAC7: policy objectives (addressing the challenges posed by the digital platform economy), personal and objective scope, the concept of ‘digital platform operators’ and reporting obligations.
- DAC8: policy objectives, consultation process and expected legislative developments.
Dr Ian Zahra is a lawyer by profession and forms part of the international tax team at Deloitte Malta as an Assistant Manager. Following the completion of his studies in law at the University of Malta, Ian graduated in international tax law from the University of Leiden in the Netherlands and worked as a teaching assistant at the International Tax Centre Leiden.
Events resources will be sent by email after the delivery of the event.
Day 1: 07/10/2021
Start time: 14:00 CEST
End time: 17:15 CEST
Venue: Online Live Session
Phone: +356 27555560 / +356 77555560