Fiscal Unity Rules Introduced in Malta

Journal
Brockdorff, J.; Bronżewska, K.
Malta
European Taxation 2020 (Volume 60), No. 2/3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the authors discuss Malta’s newly introduced fiscal unity rules, which are applicable as of the 2020 assessment year.