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 specific guidance on: fiscally and non-fiscally consolidated groups; the calculation of the exceeding borrowing costs the equity-escape carve-out; and the calculation of deductible exceeding borrowing costs and carry forwards; The exit taxation rules, which apply from 1 January 2020, including specific guidance on Malta's "right to tax",...