Global Forum on Transparency and Exchange of Information for Tax Purposes : Malta 2024 (Second Round, Supplementary Report).

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Tax administration and procedure.

Transparency (Ethics) in government--Law and legislation.

Transparency (Ethics) in government.

Physical Description:

1 online resource (159 pages)

Edition:

1st ed.

Other Title:

Global Forum on Transparency and Exchange of Information for Tax Purposes

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2024.

Summary:

This peer review report evaluates Malta's adherence to the international standards for transparency and exchange of information on request (EOIR) for tax purposes. Conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes, the report assesses legal frameworks, practical implementation, and compliance with EOIR standards. Key areas include the availability of ownership, accounting, and banking information; the ability of competent authorities to access information; and the mechanisms for exchanging information effectively. Recommendations for improvement and ratings are provided to ensure compliance. The report is intended for policymakers, tax authorities, and international organizations focused on enhancing global tax transparency and combating financial improprieties. Generated by AI.

Contents:

Table of contents

Reader’s guide

Abbreviations and acronyms

Executive summary

Summary of determinations, ratings and recommendations

Overview of Malta

Part A: Availability of information

A.1. Legal and beneficial ownership and identity information

A.2. Accounting records

A.3. Banking information

Part B: Access to information

B.1. Competent Authority’s ability to obtain and provide information

B.2. Notification requirements, rights and safeguards

Part C: Exchange of information

C.1. Exchange of information mechanisms

C.2. Exchange of information mechanisms with all relevant partners

C.3. Confidentiality

C.4. Rights and safeguards of taxpayers and third parties

C.5. Requesting and providing information in an effective manner

Annex 1. List of in-text recommendations

Annex 2. List of Malta’s EOI mechanisms

Annex 3. Methodology for the review

Annex 4. Malta’s response to the review report Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

92-64-31925-5

OCLC:

1460463952