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With effect from 1st January 2024, Payment Service Providers (‘PSPs') will face new record keeping and reporting obligations.

On 31December 2021, the FIAU released an intelligence factsheet on the misuse of corporate vehicles registered in Malta, primarily focusing on the concealment of beneficial ownership.

In terms of United States tax law, certain individuals are taxable on their worldwide income regardless of where they reside.

Legal notice LN32 of 2024 entitled 'The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024'...

The European Court of Justice ruled on Tuesday that online platform OnlyFans is liable for value-added tax (VAT) on the full amount paid by subscribers to content creators, not only on the 20% fee...

Professor Edward Scicluna, the Minister responsible for Finance, delivered the 2015 Budget Speech on the 17th November 2014 against a backdrop, once again, of positive economic growth.

The recent long-awaited European Commission decision on the Maltese Tonnage Tax System has been welcomed by the shipping community, both locally as well as from other member states.

In November 2005, the Maltese VAT Department issued Guidelines explaining the Department’s policy with regard to the VAT treatment of yacht leasing arrangements entered into by Maltese companies.

Over the last week, many countries have announced a variety of economic measures aimed at relieving the distress many businesses are facing due to the coronavirus pandemic

The Court of Justice of the European Union (CJEU) delivered its decision in the case of AURES Holdings a.s. v Czech Appellate Financial Directorate...

The Malta Tax and Customs Administration's 2025 Annual Report reveals a strategic shift toward digital transformation and enhanced compliance enforcement, with particular implications for property transactions. As the MTCA intensifies its use of data analytics and artificial intelligence to identify potential tax risks, taxpayers are facing increased scrutiny, especially regarding property valuations and stamp duty assessments on immovable property transfers.

As the spotlight shines on the International Fiscal Association (IFA) Annual Congress in Cape Town, Dr Franklin Cachia, Director & Lead Consultant at CSB Group...

The judicial review under Article 469A of the Code of Organisation and Civil Procedure, Chapter 12 of the laws of Malta (the "Code"), is a staple judicial remedy that grants natural or legal persons the ability to request the ...

Malta has implemented the extended DAC 6 reporting deadlines, following the Commissioner for Revenue's announcement back on the 2nd July 2020 to defer the first reporting deadlines arising as a result of the DAC 6 ...

Malta has introduced a new legislative framework governing the taxation of highly skilled expatriate professionals through Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026...

The European Commission has unveiled a comprehensive tax simplification package aimed at streamlining the EU's corporate tax framework through two key proposals: the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation. These reforms seek to reduce complexity, eliminate overlapping provisions, and enhance competitiveness by simplifying withholding tax relief, revising anti-tax avoidance rules, and consolidating administrative cooperation mechanisms across Member States.

Intragroup financing arrangements are a common feature in multinational groups. Loans, guarantees, and cash pooling structures offer flexibility and centralised control over liquidity.

At a press conference held on the 8th June 2020,