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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.

 

source: cfr.gov.mt
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