This session provides a rigorous, practice-oriented analysis of Malta’s transposition of the four core ATAD measures — the Interest Deduction Limitation Rule, Exit Taxation, Controlled Foreign Company rules, and the General Anti-Abuse Rule — examining how each was embedded into domestic law through Article 123.187 of the Laws of Malta and the subsidiary legislation and guidelines issued thereunder. Participants will gain a detailed understanding of the MTCA’s ATAD Guidelines, including the interpretive approach adopted by the Administration on key definitional and computational questions.

Beyond the legislative framework, the session focuses squarely on practice: the compliance challenges, structural implications, and grey areas that practitioners encounter when applying these rules to real transactions and client structures. The session concludes with an integrated update on CJEU jurisprudence — from Cadbury Schweppes and National Grid Indus to more recent preliminary rulings — examining how the Court’s evolving approach to proportionality and fundamental freedoms continues to shape the boundaries within which these rules must be applied.

Level: INTERMEDIATE

These sessions are not eligible for the Membership Offer.