M26107 – DAC 6 – A refresher on the reporting obligation of tax professionals and other ‘intermediaries’ (Online)
The MIA, MIT and IFSP are collaborating in a joint webinar during which representatives from the three institutes will go through the changes to the rules and their expected implications in practice.
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Registration Time: 09:45
Session Time: 10:00 – 12:00
Speakers: Mr Mirko Rapa, Dr Ian Zahra
Venue: Online Webinar
Participation Fees
MIA Members: €40.00
Non-MIA Members: €60.00
Retired Members: €40.00
Students: €20.00
Background Information
The recent amendment to S.L. 123.127 effected by LN 162 of 2026 has tightened the scope of the DAC 6 reporting waiver that applies to information which is subject to legal professional privilege. This webinar will consider the practical impact of the amendment for tax professionals and the steps that practitioners should take to assess their DAC6 reporting obligations and ensure continued compliance. The session will provide:
- An analysis of the amendment of the proviso to Article 5(1) of S.L. 123.127 (the reporting waiver provision)
- An understanding of how this may impact tax professionals in practice
- A refresher on the DAC 6 reportable arrangements and the key hallmarks that trigger a reporting obligation, with insights into the practical experience of the speakers
This session is ideal for tax professionals and other ‘intermediaries’ who wish to obtain a practical understanding of their obligations around the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC 6) in light of the recent developments.
Target Audience
Tax practitioners
Speakers’ Profiles
Mirko is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 24 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta. Mirko has also been involved in a number of national initiatives when it comes to PMLFT matters and is also the Risk Management partner of PwC Malta.
Ian joined Deloitte Malta in 2020 and currently forms part of the international tax advisory team as a Senior Manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries (namely, gaming, financial services and technology).
Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and received awards for the best paper of the 2018-2019 class which focused on the principal purposes test, entitled “The Principal Purpose Test: A critical analysis of its substantive and procedural aspects”. Following this experience, Ian also worked as a teaching assistant at the International Tax Centre in Leiden. Ian has been admitted to the Maltese bar.
Ian has been invited to deliver a number of seminars and lectures by various local bodies including the Malta Institute of Taxation, the Malta Institute of Accountants and Society Education Malta, covering various areas namely principles of international taxation and tax transparency.
