TAX NEWS Malta Institute of Taxation Subscribe to the MIT Weekly to receive tax news & updates

ATAD Implementation Guidelines published

Guidelines on the European Union Anti-Tax Avoidance Directives Implementation Regulations, 2018 (S.L. 123.187) were published today by the Office of the CfR.

The document provides guidance the scope and application of the rules concerning: Interest Deduction Limitations, Exit Taxation and CFCs.

The guidelines can be downloaded here.