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 (previous coverage). The guidelines include guidance and examples on:
The guidelines do not cover the ATAD hybrid mismatch rules, which were introduced through subsequent amendment regulations, the European Union Anti-Tax Avoidance Directives Implementation (Amendment) Regulations, 2019 (previous coverage).
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