Commissioner for Revenue Publishes new Guidelines on Dispute Resolution Mechanisms Regulations

The Commissioner for Revenue has on the 9th November 2020 issued a new guidance note to provide a general overview of the European Union Dispute Resolution Mechanisms Directive Implementation Regulations (S.L. 123.191).   Such regulations which transpose to Maltese Law the European Union Directive on tax dispute resolution mechanism , provide for mechanisms to resolve disputes that […]

Written By Elaine Camilleri

On November 12, 2020
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The Commissioner for Revenue has on the 9th November 2020 issued a new guidance note to provide a general overview of the European Union Dispute Resolution Mechanisms Directive Implementation Regulations (S.L. 123.191).  

Such regulations which transpose to Maltese Law the European Union Directive on tax dispute resolution mechanism , provide for mechanisms to resolve disputes that arise between Malta and other EU Member States from conflicting interpretations of agreements and conventions that provide for the elimination of double taxation of income, namely the double tax treaty agreements concluded between contracting states. By resolving such conflicts, contracting states eliminate the risk that taxpayers suffer prejudice when a dispute remains unresolved.

How can we help?  

For further information, please contact one of the firm’s tax partners, Stephen Balzan on [email protected] or Elaine Camilleri [email protected]. ACT can help you understand the changes to the tax rules and how these can impact your business.  

Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria.  For an appointment in our Gozo office, please call on 00356 21378672 or send us an email on [email protected].