New guidelines on the ATAD Implementation Regulations published
Deloitte Malta tax alert
31 August 2020
On 31 August 2020, the Commissioner for Revenue published a unified set of guidelines in relation to the Anti-Tax Avoidance Implementation Regulations, Subsidiary Legislation 123.187 (the ‘ATAD Implementation Regulations’).
The guidelines on the ATAD Implementation Regulations were issued in line with the provisions of article 96(2) of the Income Tax Act and provide taxpayers with guidance on the application of the interest limitation rule, exit taxation and the controlled foreign company rule.
The full text of the guidelines may be accessed here.
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