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 limitations, which are applicable as from the basis year starting on or after 1 January 2019, including specific guidance on:
- fiscally and non-fiscally consolidated groups;
- the calculation of the exceeding bo…