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ARTICLE · 08 NOVEMBER 2018

Guidelines In Relation To The Taxation Of DLT Assets

On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets

MaltaTax

On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets:

  • Income tax treatment of transactions or arrangements involving DLT assets
  • Duty on documents and transfers in relation to DLT
  • VAT treatment of transaction or arrangements involving DLT assets

Click here to view these guidelines.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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