The following legal notices and EU Directive are pertinent to
Country-by-Country Reporting (CbCR) in Malta:
LN 400 of 2016
https://legislation.mt/eli/ln/2016/400/eng
LN 344 of 2017
https://legislation.mt/eli/ln/2017/344/eng/pdf
EU Council Directive 2016/881/EU
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016L0881