Mondaq All Regions - Malta: Tax
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 ...
Chetcuti Cauchi Advocates
Corporate Tax Comparative Guide for the jurisdiction of Malta, check out our comparative guides section to compare across multiple countries
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.
GANADO Advocates
Throughout the lease period, VAT at the rate of 18% is chargeable on the portion of the rental amount which is attributable to effective use and enjoyment in EU territorial waters.
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.
GANADO Advocates
An employee engaged by a ship management company may now enjoy beneficial tax rates on employment income.
G M Corporate and Fiduciary Services Limited
These guidelines, issued under article 96(2) of the Income Tax Act, set out the CfR position on the income tax treatment of transactions involving the use of DLT assets specifically for income tax purposes.
G M Corporate and Fiduciary Services Limited
These guidelines issued under article 75(2) of the Value Added Tax Act, hereinafter referred to as the "Act", set out the CfR position on the VAT treatment of transactions concerning activities involving DLT assets.
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Dixcart
Malta has a network of over 70 double tax treaties.
Chetcuti Cauchi Advocates
Corporate Tax Comparative Guide for the jurisdiction of Malta, check out our comparative guides section to compare across multiple countries
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:
GVZH Advocates
On 31 May 2019, Malta published the "Consolidated Group (Income Tax) Rules".
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.
DF Advocates
Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...
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.
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.
GANADO Advocates
Throughout the lease period, VAT at the rate of 18% is chargeable on the portion of the rental amount which is attributable to effective use and enjoyment in EU territorial waters.
GVZH Advocates
Several "gig economy" business models have sprung up in Malta over the past few years.
KPMG Malta
Legal Notice 411 of 2018 contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules.
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