RSM Malta
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
Guidance Document on The Funding of Terrorism

The Financial Intelligence Analysis Unit (“FIAU”) has today published a Guidance Document on Funding of Terrorism, which builds upon and incorporates the 2018 ‘Guidance Note on Funding of Terrorism – Red Flags and Suspicious Activities’

Read more 17 July 2020