Legal Notice 110 of 2019 introduced the possibility for companies to form a fiscal unit in Malta as from year of assessment 2020. The Legal Notice enacts the Consolidated Group (Income Tax) Rules, 2019 which allow eligible companies so electing to be treated as a single taxpayer as a result of setting up a fiscal unit.

Four years into the implementation of the Consolidated Group (Income Tax) Rules, this session will provide an overview of the rules with a focus on their practical application as well as the opportunities and challenges emanating therefrom.