Malta's Commissioner for Revenue issued a CF Guidance Note - The Dispute Resolution Mechanisms Regulations. The guidance note is intended as a general overview of the European Union Dispute Resolution Mechanisms Directive Implementation Regulations, which came into force on 1 July 2019. The regulations lay down rules on a mechanism to resolve disputes between Malta and other Member States when those disputes arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation of income (and capital where applicable), as well as the rights and obligations of affected persons when such disputes arise....