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Webinar: The New ATAD GAAR
Article 6 of ATAD, and the implementing legislation, introduced a new General Anti-Tax Avoidance Rule, which has been applicable in Malta as from 1st January 2019. This webinar will analyse the concept of anti-abuse in an EU direct tax context, the four elements of the new GAAR, its relationship with Article 51 of the Maltese ITA, and its implications in the Maltese direct tax sphere.
Date: 6 July 2020 Time: 15.00 - 16.30 Speaker: Ruth Bonnici
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