RSM Malta
Extended Tax Payment Deadline for Fiscal Units

The Commissioner for Revenue has notified that with effect for Year of Assessment 2020, where companies opt for a tax consolidation, the tax payment deadline for the fiscal unit shall be eighteen months following the end of the accounting period, provided that all members of the fiscal unit are e

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DAC 6 - Reporting deadlines extended

EU Council Directive 2018/822/EU issued on the 25th of May 2018 covering the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, referred to as  “DAC 6”, requires intermediaries and, in some cases, taxpayers to repor

Read more 16 July 2020
Schrems-II Case: ECJ Invalidates EU-US Privacy Shield and Upholds Standard Contractual Clauses

Following the judgment of the case C-311/18 ‘Data Protection Commissioner v Facebook Ireland and Maximillian Schrems’, the European Court of Justice invalidated the EU-US Privacy Shield negotiated between the EU Commission and the USA for the transfer of personal data from the EU to the USA.

Read more 23 July 2020