S.L. 123.191 Art. 2Scope.

(1) The scope of these regulations is the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union.

(2) These regulations lay down rules on a mechanism to resolve disputes between Malta and other Member States when those disputes arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation of income and, where applicable, capital. It also lays down the rights and obligations of the affected persons when such disputes arise.