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Malta Publishes Regulations to Implement ATAD Hybrid Mismatch Rules

|Approved Changes|Malta
Malta

Malta has published Legal Notice 348 of 2019, which contains the European Union Anti-Tax Avoidance Directives Implementation (Amendment) Regulations, 2019. The Regulations generally apply from 1 January 2020 and provide for the implementation of the ATAD hybrid mismatch rules to address double deduction and deduction without inclusion mismatches in transactions between associated enterprises. …

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