Convention on Mutual Assistance in Tax Matters
News    ·   17-07-2013

AUTHOR: Donald Vella

A new legal notice (180 of 2013) declares that it is expedient that the arrangements specified in the Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”) should have effect in Malta.

The Convention, which was developed jointly by the Council of Europe and the OECD, is a multilateral agreement designed to facilitate international co-operation among tax authorities to improve their ability to tackle tax evasion and avoidance and ensure full implementation of their national tax laws, while respecting the fundamental rights of taxpayers. The Convention is the most comprehensive multilateral instrument available for tax cooperation and exchange of information. It provides for all possible forms of administrative co-operation between states in the assessment and collection of taxes.

The scope of the Convention is broad, in that it covers a wide range of taxes and goes beyond exchange of information on request. It also provides for other forms of assistance such as spontaneous exchanges of information, simultaneous examinations, performance of tax examinations abroad, service of documents, assistance in recovery of tax claims and measures of conservancy and automatic exchange of information. It can also facilitate joint audits. The Convention also includes extensive safeguards to protect the confidentiality of the information exchanged.

The Convention was ratified by Malta on 23 May 2013. The date of entry into force of the Convention in Malta shall be made by notice in the Government Gazette. 

For more information on this topic please feel free to contact us. To read the full legal notice please click here.

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