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 spec…