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Malta Issues Updated Guidance Note on Pillar 2 Global Minimum Tax

|Approved Changes|Malta
Malta

Malta's Tax and Customs Administration has announced the issuance of Version 1.1 of the Guidance Note on the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations. Version 1.1 has been issued considering that constituent entities located in Malta were exempted from certain notification obligations by the European Union…