S.L. 123.212 чл. 11Election for a delayedapplication of the IIR and UTPR. 

(1) An ultimate parent entity of an MNE group located in Malta shall nominate a designated filing entity in any other

Member State other than Malta and which Member State has not elected for a delayed application of the IIR and UTPR in terms of

Article 50(1) of the European Union Global Minimum Tax Directive or, if the MNE group has no constituent entity in another Member State, in a third-country jurisdiction that has, for the reporting fiscal year, a qualifying competent authority agreement in effect with Malta.

(2) The constituent entities located in Malta shall provide the designated filing entity with information necessary to comply with Article 44(5) of the European Union Global Minimum Tax Directive and shall be exempted from the filing obligation referred to in regulation 5(2) and the notification obligation referred to in regulation 5(4).

(3) The UTPR percentage as computed in terms of Article 14(5) of the European Union Global Minimum Tax Directive for Malta shall be deemed to be zero (0) for the fiscal year.