Malta
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
Local filing required: Yes, for reporting fiscal years commencing on or after 1 January 2017
The domestic legal and administrative framework
Malta confirms that its rules have not changed and continue to be applied effectively. Malta continues to meet all terms of reference.
The exchange of information framework
Malta notified some late exchanges of CbC reports, due to a technical issue. This has now been fixed and so no recommendation has been made.
Malta confirms that its rules have not changed and continue to be applied effectively. Malta continues to meet all terms of reference.