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Searching Content indexed under Tax by PwC Malta ordered by Published Date Descending.
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1
Tax Rates & Dates 2013
Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid.
Malta
29 Jan 2014
2
New Multilateral Action To Combat Tax Evasion
The Government of the United Kingdom has recently announced an agreement with France, Germany, Italy and Spain to develop and pilot multilateral tax information exchange arrangements.
Malta
23 Jan 2014
3
Malta Signs A FATCA Intergovernmental Agreement With The United States
The United States and Malta announced on 16 December 2013 that they have signed an Intergovernmental Agreement to improve international tax compliance and to implement the U.S. Foreign Account Tax Compliance Act.
Malta
9 Jan 2014
4
New VAT Rules Applicable From 2015 And The Mini One Stop Shop - Are You Prepared?
From 1 January 2015, all telecommunications, broadcasting and electronic services will be vatable at the place where the end customer is established, has his permanent address or usually resides, irrespective of its VAT status.
Malta
19 Nov 2013
5
What Does The Cayman Island IGA Really Mean For The Asset Management Industry?
The impact of the Foreign Account Tax Compliance Act on the asset management industry is profound.
Cayman Islands
4 Nov 2013
6
Tour Operators’ Margin Scheme (TOMS) To Also Apply To Wholesale Transactions!
The Court of Justice of the European Union ruled that the VAT Tour Operators Margin Scheme should apply to transactions provided to wholesale operators (B2B transactions) as well as end travellers (B2C transactions).
Malta
4 Nov 2013
7
Short Term Yacht Chartering Newsletter
Guidelines for the VAT treatment of short-term yacht chartering.
Malta
9 Sep 2013
8
Global Residence Programme - Taxalert : July 2013
A person who is not a resident of Malta is taxable in Malta only on Malta source chargeable income and capital gains, and on foreign source income which is received in Malta.
Malta
18 Jul 2013
9
US Government Announces Six-Month Extension To FATCA Effective Dates
The Internal Revenue Service and the US Department of the Treasury issued Notice 2013-43 today announcing revised timelines for implementing various provisions under the Foreign Account Tax Compliance Act.
Malta
17 Jul 2013
10
Tax Filing Obligations For US Citizens & Residents Living Outside The US – Are You Up To Date?
In terms of United States tax law, certain individuals are taxable on their worldwide income regardless of where they reside.
Malta
2 Jul 2013
11
Applying FATCA To Captive Insurance Arrangements: Surprising Results May Occur
FATCA was enacted in March 2010 as part of the Hiring Incentives to Restore Employment Act as an administrative tool to prevent and detect offshore tax evasion and improve taxpayer compliance.
Malta
24 Apr 2013
12
Applying FATCA To Captive Insurance Arrangements: Surprising Results May Occur
The provisions of FATCA were intentionally broad and significantly expanded the existing US information reporting regime by imposing additional documentation, withholding, and reporting requirements on payments to US accounts, foreign financial institutions, and certain non-financial foreign entities with substantial US owners.
Malta
24 Apr 2013
13
IFRS News - April 2013
A discussion on the proposed IASB model, an entity should recognise an impairment loss equal to the 12-month expected credit loss.
Malta
24 Apr 2013
14
How Do The Final FATCA Regulations Impact Insurers?
The final regulations relating to the provisions of the Foreign Account Tax Compliance Act were issued along with a press release on January 17, 2013.
Malta
13 Feb 2013
15
Tax Rates & Dates 2012
Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid.
Malta
24 Jan 2013
16
Final FATCA Regulations Issued: Let The Compliance Begin
Stakeholders patiently waiting for guidance regarding the Foreign Account Tax Compliance Act need not wait any longer.
Malta
23 Jan 2013
17
Practical Guide To IFRS 10 - Investment entities: Exception To Consolidation
Many funds and similar entities will be exempted from consolidating controlled investees under amendments to IFRS 10 ‘Consolidated financial statements’.
Malta
23 Jan 2013
18
Year-End Accounting Reminders – IFRS, December 2012
This report highlights the topical issues to consider and; the new standards and interpretations that apply at this date, and the new IFRS standards that are published but effective at later dates, and that have to be disclosed by IFRS reporters.
Malta
23 Jan 2013
19
Doing Business And Investing In Malta
The Guide has been prepared for the assistance of those interested in doing business in Malta.
Malta
10 Jan 2013
20
Budget 2013
The measures announced tonight by the Minister of Finance, the Economy and Investment in the budget speech for 2013 include:
Malta
11 Dec 2012
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