In an increasingly globalised world where cross-border activity is the norm tax administrations rely on the mechanism of exchange of information to combat tax fraud and evasion. In the last decade, we have seen an increasingly international effort to create more sophisticated mechanisms to exchange information between tax authorities. From CRS to CBCR exchange of information transformed the international tax world as we know it. The seminar shall focus on the implications of exchange of information in cross-border transactions relative to the foreign investors willing to invest in Malta.
Rachel Saliba, Senior Advisor at WH Partners
Pablo Guedon, Trainee at WH Partners