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  • Article

    An Overview Of FITWI: A New Regime For Maltese Corporate Tax

    Malta's company tax system has long been based on a full imputation system. Under this system, a Maltese company pays tax (at the standard 35% rate) on its profits, and any tax paid is "imputed" to shareholders...
    MaltaTax
    GTG Legal
    GTG Legal
  • Article

    Malta Grants And Incentives - Investment Aid

    The Investment Aid incentive entered into force in the fiscal year starting on 1 January 2008 and applies to eligible expenditure incurred on or after 1 January 2008.
    MaltaTax
    Deloitte Malta
    Deloitte Malta
Article

Challenging Enforcement Of Cross-Border Tax Claims Under Council Directive 2010/24/EU

Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (The ‘Directive')...
European UnionTax
Fenech & Fenech Advocates
Fenech & Fenech Advocates
  • Article

    Malta Budget Measures 2022

    The Malta Budget for 2022 focuses on a number of measures targeted at supporting economic growth in a post-pandemic environment, as well as environmental and sustainability measures.
    MaltaTax
    CSB Group
    CSB Group
  • Article

    Malta Budget 2026 - Highlights

    The Budget for the 2026 legislature was presented to the Maltese Parliament on the 27th of October 2025, highlighting Malta's continued strong economic...
    MaltaTax
    Camilleri Preziosi
    Camilleri Preziosi
  • Article

    Doing Business In... 2022

    The Maltese legal system is mixed. For many centuries it was based on Roman law as codified by Emperor Justinian, with the civilian influence being further strengthened during the rule of the Order of St John...
    MaltaCorporate/Commercial Law
    WH Partners
    WH Partners
  • Article

    Malta Protected Cell Companies

    Malta is known for its well-established legal regime regulating Protected Cell Companies (PCCs), and the benefits of a PCC have seen ongoing creation of cells within PCCs...
    MaltaCorporate/Commercial Law
    TMF Group BV
    TMF Group BV
  • Article

    Romania – Next From ex Eastern Bloc to Legalise Online Gaming

    A new gambling legislation, the Government Emergency Ordinance (GEO 92/2014), is to enter into force in Romania on 13th February 2015, after the government approved amendments, right before the end of 2014, to the country's main piece of legislation on gambling, Government Emergency Ordinance (GEO 77/2009).
    MaltaMedia, Telecoms, IT, Entertainment
    DD Consultus Limited
    DD Consultus Limited
  • Article

    Malta Budget 2026: Main Announcements

    The 2026 Malta Budget underscores the country's strong economic momentum and resilience amid global uncertainty. The GDP grew by 3.1% in the first half of 2025, the highest rate in the EU...
    MaltaTax
    Papilio Services Limited
    Papilio Services Limited
  • Article

    Malta Transposes Mandatory Disclosure Rules

    On 17th December 2019, regulations to transpose Directive 2018/822 on mandatory disclosure rules were published in Malta enacting new mandatory exchange of information obligations on intermediaries and taxpayers.
    MaltaTax
    KPMG Malta
    KPMG Malta
  • Article

    Malta–US Tax Treaty: Structuring Transatlantic Companies For Efficiency And Compliance

    For decades, US businesses viewed tax treaties primarily as technical instruments and mechanisms to reduce withholding tax or avoid double taxation on cross-border income.
    MaltaTax
    CSB Group
    CSB Group
  • Article

    The Commissioner For Revenue Publishes Guidelines In Relation To Reporting Obligations Of Digital Platform Operators (DAC 7)

    In terms of Article 96 (2) of the Income Tax Act, the Commissioner for Revenue has released guidelines in relation to Council Directive (EU) 2021/514 of 22 March 2021...
    MaltaTax
    WH Partners
    WH Partners
  • Article

    Transfer Pricing: What Is A Local File?

    A local file is meant to provide detailed information with respect to transactions entered into between the entity and its related entities within the MNE group.
    MaltaTax
    BDO Malta
    BDO Malta
  • Article

    Personal Income Taxation In Malta – What You Need To Know

    This Article explores Malta personal taxation and what makes it so attractive for foreign individuals looking to make Malta their new home.
    MaltaTax
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    EU Agrees New Rules To Streamline Global Minimum Tax Reporting

    On 14 April 2025, EU finance ministers formally adopted the ninth amendment to the Directive on Administrative Cooperation in Tax Matters - DAC9.
    European UnionTax
    Grant Thornton Malta
    Grant Thornton Malta
  • Article

    Is A Malta Company The Smartest Way To Do Business In The EU?

    When you think of Malta, you might picture sun-drenched coastlines, historic cities, and a slower pace of life. Yet, there is another side to this Mediterranean gem that deserves just as much attention...
    European UnionTax
    Sentient International Limited
    Sentient International Limited
  • Article

    MTCA Annual Report 2025

    The Strategic Plan for 2023-2025 That that we launched in April 2023 laid out on the way in which we deliver transformation. The objectives were very clear but at that time, the work needed seemed insurmountable.
    MaltaFinance and Banking
    Finance Malta
    Finance Malta
  • Video

    Starting A Business In Malta (Video)

    Malta is considered as a highly attractive jurisdiction by foreign investors who wish to relocate a business to the island.
    MaltaCorporate/Commercial Law
    CSB Group
    CSB Group
  • Article

    Tax Evasion Typologies And Red Flag Indicators

    On the 30th of November 2021, as part of its commitment to effectively fight tax crimes, the FIAU released a factsheet on typologies and red flag indicators related to tax evasion and money laundering.
    MaltaTax
    Camilleri Preziosi
    Camilleri Preziosi
  • Article

    Transfer Pricing: A Practical Guide For Growing Groups

    As businesses expand across borders and establish related-party arrangements, transfer pricing becomes increasingly relevant.
    MaltaTax
    BDO Malta
    BDO Malta
  • Showing 241–260 of 307 results

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