Following the adoption of the Directive on Administrative Cooperation (DAC) in the field of taxation (2011/16/EU) in 2011, the scope of the EU DAC has expanded considerably to also include information on:
- financial accounts (DAC2),
- tax rulings and advance pricing agreements (DAC3),
- (now public) country-by-country reports (DAC4),
- beneficial ownership (DAC5),
- reportable cross-border arrangements (DAC6), and
- online digital platforms (DAC7).
Possible future DAC amendments include, amongst others, transparency regarding crypto-assets and e-money (DAC8) and the misuse of shell entities for tax purposes directive (ATAD III).
This webinar will examine the recent developments at an EU and OECD level in developing a crypto-asset reporting framework to extend mandatory automatic reporting obligations to crypto-assets. In particular, this webinar shall address the recently-published OECD public consultation document addressing the proposed crypto-asset reporting framework and amendments to the common reporting standard.
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Dr Ian Zahra is a lawyer by profession and forms part of the international tax team at Deloitte Malta as a manager. Following the completion of his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and worked as a Teaching Assistant at the International Tax Centre (ITC Leiden). Ian has been admitted to the bar and is a member of the Malta Institute of Taxation, the Institute of Financial Services Practitioners and the Chamber of Advocates.
