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WebJul 22, 2024 · Since the ATAD directives leave room for choices in implementation, the overview illustrates the choices each country has made. More specifically, the publication includes infographics for the visualisation of elements of the following ATAD I and II rules: 1) Interest deduction limitation rule/EBITDA rule, 2) Exit taxation rules, 3) General ... WebFeb 24, 2024 · On February 21st, 2024, the EU Member States agreed on a directive (or "ATAD 2") that amends the ATAD 1on article 9, which covered certain hybrid mismatches between EU Member States. The ATAD 1 introduced rules against tax avoidance practices that directly affect functioning of the internal market and proposed minimum standard … ul sports medicine
Malta transposes ATAD II Deloitte Malta tax alert
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