Malta's Commissioner for Revenue has published a Guidance Note on the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024, which provided for the partial transposition of Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). --- EUROPEAN UNION GLOBAL MINIMUM LEVEL OF TAXATION FOR MULTINATIONAL ENTERPRISE GROUPS AND LARGE-SCALE DOMESTIC GROUPS REGULATIONS - GUIDANCE NOTE - 1.0 Introduction & Scope The purpose of these regulations is to transpose within domestic legislation the provisions of Directive (EU) 2022/2523 of 14 December 2022 as adopted by the Council of the European Union...