The digital platform economy has evolved rapidly over recent years. This has led to various challenges with respect to tax detection and accountability. DAC 7 intends to assist Member States with the challenges faced by the growth of the digitalised economy by introducing reporting obligations for Platform Operators. This increases transparency on the income gained by Sellers from digital Platforms. The CfR has published guidelines version 1.1 in relation to the DAC7 reporting obligations of Platform Operators.
Read MoreTransfer pricing Rules have been introduced in Malta on 18 November 2022 by means of Legal Notice 284 of 2022. The Rules shall apply for basis years commencing on 1 January 2024.
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