Commissioner for Revenue publishes new guidelines on the ATAD Implementation Regulations

On 31 August 2020, the Commissioner for Revenue published a set of guidelines in relation to the Anti-Tax Avoidance 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 […]

Written By Stephen Balzan

On September 15, 2020
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On 31 August 2020, the Commissioner for Revenue published a set of guidelines in relation to the Anti-Tax Avoidance 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.

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].