Malta Exempts Constituent Entities from Pillar 2 Notification Requirements

Malta has published Legal Notice 48 of 2026 in the Official Gazette, which contains the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups (Amendment) Regulations, 2026. The regulations amend the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations, 2024 in relation to the compliance obligations of constituent entities of groups in scope of the Pillar 2…