Consolidated Group (Income Tax) Rules, 2019
The Consolidated Group (Income Tax) Rules, 2019 (LN 110 of 2019), were published on 31 May 2019. The rules, which enable a parent company and a 95% subsidiary to form a fiscal unit, come into force with effect from YA 2020 in relation to fiscal units having accounting periods commencing in calendar year 2019 and subsequent years.
The MIT is organising a seminar on the new rules, which will be delivered by Dr Neville Gatt and Mr Steve Gingell on 27 August 2019. Visit our Seminars, Workshops & Events page for more information.