Malta Guidance Note on Pillar 2 Global Minimum Tax

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 Introduct…