Malta's Commissioner for Revenue (CfR) issued a notice on 3 June 2020 regarding an update to the Guidelines in relation to the Consolidated Group (Income Tax) Rules. This includes updates regarding eligibility to form a fiscal unit and non-resident company registration as follows: Eligibility to form part of a fiscal unit In order to join or form part of a fiscal unit, a company should neither have any outstanding balances due nor any outstanding filings required in terms of the Income Tax Acts, the Value Added Tax Act and the Final Settlement System Rules. For the avoidance of doubt, the...