MTCA Guidance Note on EU Global Minimum Level of Taxation updated
10 March 2026
The MTCA has announced that Version 1.1 of the Guidance Note is now available. The update reflects the recent amendment to the Global Minimum Tax Implementing Regulations (See MIT News 23 February 2026) by virtue of L.N. 48 of 2026, pursuant to which constituent entities located in Malta are also exempted from the notification obligation referred to in regulation 5(4).
See Version 1.1 of the Guidance Note here.