Fiscal Unity Rules Introduced in Malta

Journal

Author

Brockdorff, J.; Bronżewska, K.

Country

Malta

Published Date

3 February 2020

Issue

European Taxation 2020 (Volume 60), No. 2/3

DOI

https://doi.org/10.59403/673c0b

Document

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