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

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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 Ec…

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