ARTICLE · 08 JUNE 2020

Strengthening Anti-tax Avoidance Rules In Malta

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Since the publication of the ATAD I and ATAD II directives at EU level, Malta has gradually started to adopt the provisions prescribed in the EU legislations and implement them into its domestic legal system.

MaltaTax

Ramona Azzopardi

Fiorella San Martin

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Since the publication of the ATAD I and ATAD II directives at EU level, Malta has gradually started to adopt the provisions prescribed in the EU legislations and implement them into its domestic legal system.

While the provisions of ATAD I came into effect as of last year by means of the EU Anti-Tax Avoidance Directives Implementation Regulations, the provisions of the ATAD II, dealing with hybrid mismatches, were transposed in Malta in December 2019, through a revision of the same regulations (ATAD II regulations). The ATAD II regulations entered into effect as of January 2020, with the exception of the provisions on reverse hybrid mismatches, which shall take effect as of January 2022.

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