European Union Tax Dispute Resolution Mechanisms Directive Implementation Regulations, 2019 - INCOME TAX ACT(CAP. 123)

This regulation concerns the implementation of European Union directives aimed at resolving tax disputes more efficiently. It focuses on establishing clear procedures to handle disagreements between taxpayers and tax authorities, ensuring legal certainty and preventing double taxation within the EU. Taxpayers and tax authorities in Malta are affected by these rules. The regulation integrates EU standards into the local Income Tax Act to streamline dispute resolution processes and improve administrative cooperation.