The Maltese Implementation of DAC-6

Spiteri, Edward-Hector (2021) The Maltese Implementation of DAC-6. Novità fiscali, 2021 (6). pp. 338-341. ISSN 2235-4573

Abstract

DAC-6 implementation in several national legal systems is overhauling the relationship between Tax administrations and the practice. International tax planning, transparent tax consultancy and teh (new) duties of disclosure seem to collide with the client-attorney privilege and privacy that are traditionally granted in such circumstances by the Code of Ethics and the Law. Malta is caught in many respects in the crossfire: Brussels-imposed new transparency clashes here with the traditional discretion and privacy of the practitioners operating in the Island. This article helps and understand the limits of the professional secrecy in Malta and the extension of the privilege in the Maltese legal system, in the attempt to cope with the new European rules.

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Official URL: https://www.supsi.ch/fisco
Item Type: Article
Subjects: Diritto tributario
Diritto tributario > Internazionale e dell'UE
Date Deposited: 06 Jul 2021 07:40
Last Modified: 06 Jul 2021 07:40
URI: http://novitafiscali.supsi.ch/id/eprint/1158

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