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Managing DAC 6 – Is Your Company Reporting Cross-Border Tax Arrangements Effectively?

DAC 6 AE Business Advisors

DAC 6 is the 6th version of the EU Directive on administrative cooperation and can trace its roots back to the OECD 2015 Action 12 Final Report, which provided a set of recommendations for the design of mandatory disclosure rules (MDR). On 25 May 2018 Directive 2011/16/EU was amended by Council Directive (EU) 2018/822 regarding the mandatory automatic exchange of information in the field of taxation in relation to reportable cross border arrangements (DAC 6). This EU Directive introduces reporting obligations for a wide range of cross-border tax arrangements and affects lawyers, accountants, tax advisors, bankers, and other “intermediaries”, as well as taxpayers across the EU Member States (MS) – including Malta.

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Revolutionising the World of Ticketing Through NFTs

NFT Ticketing AE Malta

NFTs (non-fungible tokens) have come a long way since they were first introduced back in 2014. In 2018, the NFT ecosystem began to flourish with over 100 active projects operating on the market. Since then, NFTs have broken away from their original association with the gaming and art markets and other potential market applications are being explored. One such application involves ticketing.

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