Mondaq Offshore - Malta: Tax
WH Partners
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 ...
WH Partners
The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.
DF Advocates
Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...
KPMG Malta
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 Malta
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.
KPMG Malta
For this purpose, tax treaties have to be analysed in conjunction with the MLI.
TMF Group
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.
GVZH Advocates
On 31 May 2019, Malta published the "Consolidated Group (Income Tax) Rules".
GVZH Advocates
Several "gig economy" business models have sprung up in Malta over the past few years.
Chetcuti Cauchi Advocates
Real Estate Investment Trusts (REITs) have existed in the US since the 1960s and there are now 38 REIT regimes globally with a total market cap of approximately $1.7 trillion.
Mandaris
Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016. The legal notice contains four measures:
Mandaris
Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016.
Dixcart
When a payment is made or received in a cryptocurrency it is treated like a payment in any other currency, for income tax purposes.
KPMG Malta
The Bill proposes to widen the options on how to tax transfers of immovable property acquired by donation or inheritance.
KPMG Malta
VAT on e-books has been reduced to 5% and five schemes allowing for a reduced duty rate on transfers of property have been extended to 2019.
KPMG Malta
Legal Notice 411 of 2018 contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules.
KPMG Malta
Following a temporary suspension period last year, the guidelines for the VAT treatment of hiring of Pleasure Yachts have been recently published just in time for the kick-off to the Summer Yachting Season 2019.
Dixcart
The Malta Commissioner for Revenue has just published the guidelines that are to be used to determine the place of supply for the hiring of pleasure boats.
Dixcart
There is also an exception to the general rule, whereby it is possible to enjoy full deductibility of the exceeding borrowing costs.
Chetcuti Cauchi Advocates
New Malta Place of Supply Guidelines were issued on the 28th of February 2019 featuring new regulations on a new operating lease model surrounding the place of supply of the chartering of yachts.
Latest Video
Most Popular Recent Articles
WH Partners
The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.
KPMG Malta
For this purpose, tax treaties have to be analysed in conjunction with the MLI.
TMF Group
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.
Dixcart
Malta has a network of over 70 double tax treaties.
KPMG Malta
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.
KPMG Malta
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.
Mandaris
Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016. The legal notice contains four measures:
KPMG Malta
Following a temporary suspension period last year, the guidelines for the VAT treatment of hiring of Pleasure Yachts have been recently published just in time for the kick-off to the Summer Yachting Season 2019.
Mandaris
Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016.
GVZH Advocates
On 31 May 2019, Malta published the "Consolidated Group (Income Tax) Rules".
DF Advocates
Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...
KPMG Malta
On 21 November 2017, two sets of Guidelines were published in the Government gazette in relation to the gambling VAT exemption.
Article Search Using Filters
Related Topics
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter