As empowered by Article 98(2) of the Income Tax Act, the Commissioner For Revenue has, on 31 August 2020, published a set of guidelines (the Guidelines) concerning the scope, interpretation and application of the Anti-Tax Avoidance Directives (ATAD) Implementation Regulations (S.L.123.187.) with particular reference to the Interest Deduction Limitation rules, Exit Taxation, Controlled Foreign Company (CFC) Legislation contained in the Regulations. For the complete guidelines kindly click the following link: