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Touch SF6 Consolidation in MALTA

Touch SF6 Consolidation in MALTA

Introduction of Income Tax Consolidation in Malta.Legal Notice 110 of 2019 has introduced the possibility of income tax consolidation in Malta. The said Legal Notice introduces the Consolidated Group (Income Tax) Rules, 2019, as subsidiary legislation to the Maltese Income Tax Act, Chapter 123 of the Laws of Malta. As from year of assessment 2020 (for companies having accounting periods commencing Continued

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