As its European customer base continued to expand, a US-based distributor of industrial equipment found that its existing business model was no longer suited to its long-term growth ambitions.
This case study builds on our overview of Understanding Malta’s Corporate Tax Regime, which explains the key features of Malta’s corporate tax framework, including shareholder refunds, participation exemptions and double-tier structures.
For several years, the company had supplied customers across Europe directly from its North American headquarters. While this approach had supported initial market entry, increasing demand and a growing presence across multiple jurisdictions signalled the need for a more robust European operating structure.
