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By Sarah Aquilina
The mini One Stop Shop (MOSS) comes into force on 1 January 2015.
By Giselle Cini
A final Standard on insurance contracts is expected to be issued by the International Accounting Standards Board in 2015.
By Mark Grech
Companies, institutions or organisations established overseas which intend to hold a conference or any other event in Malta should be aware of the possible Malta Value Added Tax implications that may arise as a result of such activity.
By Chris Curmi
A Residence Programme ("TRP Rules") has been introduced with effect from 1 July 2013 for individuals who are nationals of the EU, EEA or Switzerland (but not Maltese nationals) in terms of Legal Notice 270 of 2014 and Articles 56(23) and 96 of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta ("ITA"), and which TRP Rules confer on the successful applicant a special tax status.
By Sarah Aquilina
Changes to the VAT rules – Telecommunications, Broadcasting and Electronic Services
By Deloitte Malta
Malta is a fully independent republic with a parliamentary democracy and an elected president as the head of state.
By Conrad Cassar Torregiani
Nonresident investment committee members of Maltese funds are subject to tax on the portion of remuneration they receive that is attributable to management services.
By Malcolm Booker
Michael Bianchi, Ian Coppini and Paul Manduca have been promoted to the position of Principal within the Audit Service line of Deloitte Malta.
By Raphael Aloisio
Sustainability will become a defining issue for the industry in 2015 and beyond. Rising populations and increasingly scarce resources will provide a challenge.
By Nick Captur
Policy change has emerged as the biggest concern for UK chief financial officers, ahead of economic uncertainty, according to the Deloitte UK CFO Survey for Q2 2014.
By Nick Captur
Deloitte Malta was awarded ‘Malta Tax Firm Of The Year 2014’ by the International Tax Review during the 10th European Tax Awards dinner.
By Mark Grech
Malta Enterprise has launched two new assistance programmes for exporters, aimed at encouraging businesses to venture into new markets.
By Chris Curmi
With effect from 1 January 2012, another scheme has been introduced for expatriates working in Malta to benefit from a reduced rate of tax of 15%.
By Andrew Manduca, Chris Curmi
Malta has introduced an "Individual Investor Programme" (the "Citizenship Programme") with which Malta grants naturalisation (i.e. citizenship) by investment to reputable foreign individuals and their eligible dependents following a thorough and rigid due diligence process. The following is a summary of the salient features of the Citizenship Programme.
By Louise Micallef
In December 2013, Malta Enterprise re-launched the Micro Guarantee and MicroInvest Schemes, with the publication of revised Incentive Guidelines intended to assist the development of small enterprises in Malta and Gozo.