Title page
Contents
Reader's guide 5
Abbreviations and acronyms 8
Executive summary 10
Summary of determinations, ratings and recommendations 14
Overview of Malta 22
Part A: Availability of information 27
A.1. Legal and beneficial ownership and identity information 27
A.2. Accounting records 88
A.3. Banking information 97
Part B: Access to information 107
B.1. Competent Authority's ability to obtain and provide information 107
B.2. Notification requirements, rights and safeguards 115
Part C: Exchange of information 118
C.1. Exchange of information mechanisms 118
C.2. Exchange of information mechanisms with all relevant partners 124
C.3. Confidentiality 124
C.4. Rights and safeguards of taxpayers and third parties 129
C.5. Requesting and providing information in an effective manner 130
Annex 1. List of in-text recommendations 140
Annex 2. List of Malta's EOI mechanisms 142
Annex 3. Methodology for the review 148
Annex 4. Malta's response to the review report 153