Cooperation With Other Jurisdiction On (S.L. 123.127)

Inhalt

1. Art. 1 Citation.
2. Art. 2 Definitions.
3. Art. 3 Aim of these regulations.
4. Art. 4 Availability of ownership information.
5. Art. 4A Compliance monitoring.
6. Art. 5 Access to information. Cap. 372.
7. Art. 6 Penalties.
8. Art. 7 Rights and safeguards.
9. Art. 8 Competent authority in Malta.
10. Art. 9 Time limits.
11. Art. 10 Certain limitations.
12. Art. 11 Implementation of Council Directive 2011/16/EU.
13. Art. 12 Exchange of information on request.
14. Art. 13 Automatic exchange of information.
15. Art. 14 Spontaneous exchange of information.
16. Art. 15 Presence in administrative offices and participation in administrative enquiries.
17. Art. 16 Simultaneous controls.
18. Art. 16A Joint audit.
19. Art. 17 Administrative notifications.
20. Art. 18 Disclosure of information and documents.
21. Art. 19 Third countries.
22. Art. 20 Exchange of information with third countries.
23. Art. 21 Data protection.
24. Art. 22 Requests for informationandfor administrative enquiries.
25. Art. 23 Implementation and interpretation of FATCA Agreement and FATCA Regulations.
26. Art. 24 Registration requirements in relation to FATCA.
27. Art. 25 Obligations of Reporting Malta Financial Institutions.
28. Art. 26 Use of third party service provider.
29. Art. 27 Information to be maintained.
30. Art. 28 Due diligence obligations.
31. Art. 29 Retention obligations.
32. Art. 30 Reporting obligations.
33. Art. 31 Access to information.
34. Art. 32 Anti-avoidance.
35. Art. 33 Imposition of penalties.
36. Art. 34 Annex II of the FATCA Agreement.
37. Art. 35 Contestation procedure in relation to penalties.
38. Art. 36 Implementation and interpretation.
39. Art. 37 Registration requirements.
40. Art. 38 Use of third party service provider.
41. Art. 39 Due diligence obligations.
42. Art. 40 Maintenance and retention obligations.
43. Art. 41 Reporting obligations.
44. Art. 42 Access to information.
45. Art. 43 Anti-avoidance.
46. Art. 44 Imposition of penalties.
47. Art. 45 Extension of application to jurisdictions that are not EU Member States.
48. Art. 46 Extension of regulation 39 to other jurisdictions.
49. Art. 47 Access to information.
50. Art. 48 Imposition of penalties.
51. Art. 49 Extension of application to jurisdictions that are not EU Member States.
52. Art. 50 Imposition of penalties.
53. Art. 51 Service of notices.
54. Art. 52 Administrative penaltiesfor failure to comply.
55. Art. 53 Effectiveness of administrative cooperation.
56. Art. 54 Administrative penaltiesforfailure to comply.
57. Art. 55 Reporting and communication of the TIN.