Mandatory Disclosure Rules: A Practical Perspective

Mandatory Disclosure Rules: A Practical Perspective

Course Description:

DAC6 has given rise to numerous considerations that are relevant both to intermediaries and taxpayers involved in cross-border arrangements as from June 2018 onwards. The rules have taken different forms across the EU and thus intermediaries and/or taxpayers are faced with a myriad of disclosure requirements.

The session will focus on the local implementation of DAC6, discussing, among others, the hallmarks, the Main Benefit Test, the local waiver, the obligations of intermediaries and/or taxpayers and the important deadlines to keep in mind.

The speaker will focus on case studies and unclear aspects of the law in order to discuss specific topics within the subsidiary legislation from a practical perspective.

Target Audience:

The session is aimed at corporate service providers, law firms, sole practitioners and any intermediary involved in cross-border transactions.

Learning Outcomes:

By the end of the session participants will be able to identify reportable cross-border arrangements and to understand better whether, and when, they are obliged to report.

Date: 25/09/2020

Time: 09:00 – 12:15

Venue: Live online session – details of how to join the meeting will be sent once registration is complete

Fee: 40

CPE Hours: This course qualifies for 3 hours of structured CPE which can be classified as Core Competency.

Trainer:

Roderick Borg, Associate Director,  International Tax Advisory, KPMG Malta

Roderick Borg

Roderick Borg is an accountant by profession.  He joined the tax function of KPMG after graduating with a first class degree in both the B. Com course and the B. Accty (Hons.) course from the University of Malta. In 2010, Mr Borg was awarded the diploma in taxation with distinction from the Malta Institute of Taxation.   He is currently an Associate Director involved in the provision of direct and indirect tax compliance and advisory services to domestic and international corporate and individual clients. He also delivers lectures in various seminars and professional educational activities relating to taxation matters including taxation modules to students reading for their ACCA qualification.

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Course Features

  • Guided Learning 3.25 Hours
  • Language English
  • Assessments Not Applicable
Roderick Borg

Associate Director

Roderick is an accountant by profession, joined the tax function of KPMG after graduating with a first class degree in both the B. Com course and the B. Accty (Hons.) course from the University of Malta. In 2010, Roderick was awarded the diploma in taxation with distinction from the Malta Institute of Taxation. Roderick is currently an Associate Director involved in the provision of direct and indirect tax compliance and advisory services to domestic and international corporate and individual clients. He also delivers lectures in various seminars and professional educational activities relating to taxation matters including taxation modules to students reading for their ACCA qualification.