Malta's Commissioner for Revenue has published a Guidance Note on the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024, which provided for the partial transposition of Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage).
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EUROPEAN UNION GLOBAL MINIMUM LEVEL OF TAXATION FOR MULTINATIONAL ENTERPRISE GROUPS AND LARGE-SCALE DOMESTIC GROUPS REGULATIONS
- GUIDANCE NOTE -
1.0 Introduct…