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Come ben noto, lo scorso giugno sono stati finalmente pubblicati due attesi ed importanti provvedimenti normativi inerenti alla legislazione fiscale applicabile alle società ed imprese degli Emirati Arabi Uniti.

Malta has established itself as the world's leading jurisdiction for B2B online gaming operators, built on two decades of regulatory foresight, EU credibility, and an unmatched ecosystem of expertise. But what makes this small Mediterranean island the undisputed home for serious gaming suppliers, and can its dominance be sustained as global competition intensifies?

Malta has established itself as one of Europe's most reputable jurisdictions for international business, corporate structuring, and cross-border investment.

The budget speech was delivered by Professor Edward Scicluna, Minister of Finance, on the 17th October 2017 with the title of ‘Malta: Wealth to reach Everyone'.

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.

The Nomad Residence Permit was introduced to attract remote professionals and digital nomads to Malta, reinforcing the country's position as an innovation-friendly jurisdiction for location-independent work.

For UK entrepreneurs looking to regain access to the EU market post Brexit, Malta has become one of the most attractive jurisdictions for company formation.

Malta will not introduce any of the components of OECD Pillar 2 rules on global minimal tax of 15% in 2024...

The measures announced tonight by the Minister of Finance, the Economy and Investment in the budget speech for 2013 include:

Revenue from direct and indirect taxation is expected to reach €2.5 billion, while €419.20 million consists of revenue from other sources.

Malta is a fully independent republic with a parliamentary democracy and an elected president as the head of state

Malta's Individual Tax Programme consolidates special tax status for international residents, retirees and UN pensioners from January 2027, offering a 15% rate on qualifying foreign income received in Malta. With minimum annual tax ranging from €15,000 to €35,000 depending on category, the programme requires qualifying property, medical insurance and compliance with specific eligibility conditions across four distinct resident categories.

Malta has emerged as a leading jurisdiction for Electronic Money Institutions and Payment Service Providers seeking EU market access. With a responsive regulator, efficient licensing timelines, full EU passporting rights...

In this latest in our series looking at Malta, our local Head of Accounting explores its attraction to investors.