Update of the Guidance Note on European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations

The MTCA notifies that Version 1.1 of the Guidance Note has been issued in view of the fact that constituent entities located in Malta are also exempted from the notification obligation referred to in regulation 5(4) by virtue of L.N. 48 of 2026.

Please refer to the attached document.