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Malta Publishes Guidelines in Relation to the ATAD Implementation Regulations — Orbitax Tax News & Alerts

On 31 August 2020, Malta's Commissioner for Revenue published a unified set of guidelines in relation to the Anti-Tax Avoidance Directives Implementation Regulations, 2018 ({News-2018-12-19/A/5-previous coverage}). The guidelines include guidance and examples on:

  • The interest deduction limitat...