S.L. 123.187 Art. 2Scope.

(1) These regulations implement the provisions of Directive (EU) 2016/1164 of 12 July 2016, as amended by Directive

(EU) 2017/952 of 29 May 2017, adopted by the Council of the European Union, laying down rules against tax avoidance practices that directly affect the functioning of the internal market.

(2) These regulations apply to all companies as well as other entities, trusts and similar arrangements that are subject to tax in Malta in the same manner as companies, including entities that are not resident in Malta but that have a permanent establishment in Malta provided that they are subject to tax in Malta as companies. Such persons are hereinafter referred to as "taxpayers".

(3) Regulation 10 shall also apply to all entities that are treated as transparent for tax purposes in terms of the Income Tax Acts.