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Anti-Tax Avoidance Directive – a step towards harmonisation? – Session 2
16th November 2016 @ 16:00 - 18:00
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.