The European Commission has approved Malta's recovery and resilience plan, which includes measures to curb aggressive tax planning practices. As provided in the annex to the Proposal for a Council Implementing Decision on the approval, the measures include the following:
Reform C6-R9: Aggressive Tax Planning (ATP) - Code of Conduct Group
The objective of this measure is to remove the possibility of exempting the dividends derived from bodies of persons resident in jurisdictions listed in…