Orbitax Daily Tax Newsletter: AI Powered Insights

XatBot’s Newest Release: Smarter workflows, deeper insights, and seamless document handling

Get started Book a demo
EYEY

Malta transposes EU's Global Minimum Tax Directive reflecting non-implementation position for IIR, UTPR and QDTT

|Tax Alerts, Information Reporting, Legis ...|Malta
Malta

  • Malta has transposed into local legislation the European Union's (EU)'s Global Minimum Tax Directive.
  • The Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR) and Qualified Domestic Top-up Tax (QDTT) will not be introduced in Malta for FY 2024.
 

Following an announcement by the Minister for Finance and Employment that Malta will not be introducing any component of the Organisation for Economic Co-operation and Development's (OECD) Global Anti-Base Erosion Rules (GloBE Rules) for 2024, …

We use cookies to provide you with the best possible experience. By using Orbitax's services, you agree that we may store cookies on your device. Cookie Policy.