Anti-Tax Avoidance Directive – a step towards harmonisation? – Session 2

• Edward Attard (PWC Malta),
• Nadiia Onyshchuk (Deloitte Malta)

Overview

The second installment of the seminar shall analyse the controlled foreign company (CFC) (articles 7-8) and the general anti-abuse rules (GAAR) (article 6). Each anti-tax avoidance measure contemplated under this session will be addressed from the perspective of its purpose, scope, potential risks and potential implications from a Malta tax perspective.