Malta has always supported initiatives enhancing tax transparency. For this purpose Malta has agreed to the Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 8), and, to the Standard concerning the automatic exchange of information agreed at the Organisation for Economic Co-operation and Development (OECD).
In view of the above, Malta has communicated its interest in joining and publishing the Joint Statement: Collective engagement to implement the Crypto-Asset Reporting Framework. A copy of this Statement may be found here.