This session will examine the main features of the EU Directive 2021/514/EU, amending Directive 2011/16/EU on administrative cooperation in the field of taxation, as transposed into Maltese legislation by means of Legal Notice 8 of 2023 (‘DAC7’). In particular, the following features of DAC7 will be examined:

  • Automatic exchange of information to be reported;
  • The notion of ‘reporting platform operators’;
  • Relevant activities;
  • Reportable sellers;
  • Due diligence procedures;
  • Registration requirements;
  • Reporting requirements; and
  • Penalties
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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.

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