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Malta Partially Implements Pillar 2 Global Minimum Tax

|Approved Changes|Malta
Malta

Malta published Legal Notice No. 32 of 2024 in the Official Gazette on 20 February 2024, which contains the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024. The Regulations transpose the provisions of Council Directive (EU) 2022/2523 of 14 December 2022 laying down rules on ensuring a global minimum level of t…

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