Ramona Azzopardi, Gaby Zammit and Andrew Padovani look at the opportunities for UK financial services companies to use Malta as their European base following their exit from the EU.
In response to a request for a preliminary ruling from the Supreme Court of Netherlands, the Court of Justice of the European Union (Seventh Chamber) delivered its opinion on the 30 January 2020, regarding the important issues between, ...
The measures would make the EU a global leader in designing tax laws fit for the modern economy and the digital age.
On 24th September 2019 Starbucks won their appeal against the European Commission's decision of 2015, over a €30 million tax fine issued by the Commission. The General Court of the European Court ...
The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.
Camilleri Preziosi Advocates
A number of efforts have been undertaken by the Government of Malta to assist various business enterprises currently experiencing financial strain owing to the COVID-19 instability...
With effect from 1st January 2020, a number of amendments were introduced to the Value Added Tax Act and subsidiary legislation harmonising the so-called "Quick Fixes" rules.
The Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2019 have recently been amended by virtue of Legal Notice 342 of 2019 in order to transpose Council Directive
Gauci-Maistre Xynou Legal |Assurance
The Commissioner for Revenue has published guidance relation to the 2020 budget measures introduced regarding the withholding tax...
Chetcuti Cauchi Advocates
An EU member state bordering the Atlantic Ocean, Portugal is an ideal location for families as well as businesses who are flocking to its shores on account of the country's sound political system and strong market economy.
The proposed new taxing right requires a method to quantify profits and to allocate these profits among the involved market jurisdictions.
Malta is today one of the most popular jurisdictions for yacht registration.
Substance has become a key term when setting up a new corporate structure, in international tax planning and in restructuring of existing corporate structures.
As the world economy moves to predominantly e-commerce transactions and third-world country economies open up their doors to more open access to the internet, online businesses have a feeding frenzy ...
It has become generally accepted that the international tax system is based on the principle that the profits of a business should be taxed in the countries in which it created value.
Chetcuti Cauchi Advocates
Corporate Tax Comparative Guide for the jurisdiction of Malta, check out our comparative guides section to compare across multiple countries
Malta has introduced fiscal unity rules enabling related Maltese and foreign companies to form part of a tax group for the purposes of Maltese income tax.
KPMG's Country by Country reporting tools are based on OECD risk criteria and other factors to identify potential risk areas and jurisdictions for MNEs.
For this purpose, tax treaties have to be analysed in conjunction with the MLI.
When a company in Malta derives royalty income from qualifying IP rights, any income stemming from those rights is exempt from corporate tax in Malta.