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Malta - Malta and the Hybrid Loan Amendment to the EU Parent-Subsidiary Directive

Country:
Malta
Author:
A. Vroom
Issue:
European Taxation, 2015 (Volume 55), No 2/3
Published:
9 January 2015
This article focuses on developments surrounding the hybrid loan amendment to the Parent-Subsidiary Directive (2011/96) and why this amendment may conflict with certain core principles of taxation in Malta.
 
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