Insights Archives - AE Business Advisors

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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All about the Malta Permanent Residency Programme and why it’s the perfect opportunity for South Africans


Launched in 2021, the Malta Permanent Residency Programme (“MPRP”) is the perfect legal instrument for those looking for a better quality of life in a safe and stable country. Granted in around four-to-six months and starting from as low as €70,000, this program allows for visa-free access to the Schengen Area and permanent Maltese residency valid for life.

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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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Hungary’s State Monopoly Releases Grip on (Online) Sports Betting

Hungary plans to liberalize its sports betting market

Commercial opportunities for gaming companies beckon as the Hungarian government has taken the decision to liberalise its country’s online sports betting market. In January of 2023, a new law should come into force to regulate companies’ licensing, operation and control of certain games of chance. The prospective legislation does not alter the regulation of online casino games which only holders of land-based casino licenses may offer.

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