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Searching Content indexed under Income Tax by KPMG Malta ordered by Published Date Descending.
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1
The Bill For The Budget Measures Implementation Act, 2018
The Bill proposes to widen the options on how to tax transfers of immovable property acquired by donation or inheritance.
Malta
11 Apr 2019
2
Blockchain Tax Guidelines In Malta
On 1st November 2018, The Blockchain Island has enabled a regulatory platform for DLTs with three sets of fiscal guidelines.
Malta
9 Apr 2019
3
Maltese Implementation Of The Anti-Tax Avoidance Directive
Legal Notice 411 of 2018 contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules.
Malta
9 Apr 2019
4
Malta Budget 2019
A summary with highlights of the key fiscal and economic points of the Malta Budget 2019.
Malta
14 Nov 2018
5
Tax Deduction On Donations To The Malta Community Chest Fund – Offer Extended
The income tax deduction allowable to companies and partnerships making a cash donation of not less than €2,000 to the Malta Community Chest Fund (MCCF) has been extended by a year, to 31st December 2018.
Malta
14 Nov 2018
6
Tax Guidelines On Distributed Ledger Technology (DLT) Published
Guidelines on the income tax, duty and VAT treatment of transactions related to distributed ledger technology issued by the Maltese Revenue.
Malta
2 Nov 2018
7
Malta's Tax System
Malta has a competitive tax system including, among others, full imputation, tax refund, participation exemption and notional interest deduction.
Malta
8 Oct 2018
8
Highly Qualified Expatriates - Maritime Sector
Individuals holding certain key positions with undertakings operating in the Maritime industry or involved in servicing the Offshore Oil and Gas industry may benefit from this special tax status in Malta.
Malta
26 Jul 2018
9
Tax Deductions For Employee Transportation Costs
Taxpayers can claim a tax deduction of 150% of the costs incurred for the transportation of employees to and from the place of work.
Malta
18 May 2018
10
Repatriation Of Maltese Persons Established In A Field Of Excellence Rules
Maltese domiciled individuals established abroad in a field of excellence and who return to work in Malta, may benefit from a 15% flat rate of tax.
Malta
17 May 2018
11
Malta's Tax Status For Returned Migrants
An individual born in Malta who has resided outside of Malta may opt to benefit from the returned migrants special tax status.
Malta
17 May 2018
12
Tax Alert - The Budget Measures Implementation Act, 2018
Malta's 100% participation exemption relieves income tax both on income derived from a participating holding and on gains derived from the transfer thereof.
Malta
17 May 2018
13
Global Residence Programme
The Global Residence Programme (GRP), launched in 2013, enables qualifying applicants and their dependants to benefit from a flat tax rate of 15%.
Malta
9 Jan 2018
14
Residence Programme Rules
Malta is becoming an increasingly popular destination for many foreigners looking to relocate.
Malta
5 Jan 2018
15
Notional Interest Deduction
The Rules aim to approximate the tax treatment of equity with that of debt.
Malta
13 Dec 2017
16
Tax Updates Further To Budget 2017 And The Implementation Act
The Act re-introduced an exemption from capital gains on the listing of shares on a stock exchange recognised under the Financial Markets Act.
Malta
13 Dec 2017
17
Maltese Tax Aspects Of Aviation
In recent years Malta has become a jurisdiction of choice in the fields of aircraft maintenance, aircraft registration and aircraft leasing.
Malta
22 Aug 2017
18
The Tax-Induced Debt Bias In Malta: Part 2
Another debt bias was identified from a personal tax perspective towards the Investment Income Provisions (IIP).
Malta
 
24 Apr 2017
19
Differences Between GAPSME And GAPSE Regulations - Part 2
This is the second in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements...
Malta
10 Jan 2017
20
The Global Residence Programme
‘Small in Size, Big in Popularity' is the picture given by the InterNations 2015 report of the Maltese Islands.
Malta
4 Jan 2017
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