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  • Article

    Transfer Pricing In Malta

    The tax environment has experienced significant changes the past years, in view of the international consensus to combat harmful tax practices.
    MaltaTax
    KINANIS LLC
    KINANIS LLC
  • Article

    Why U.S. HNWIs Are Turning Malta Into Their European Base

    For many years, American entrepreneurs and wealth owners viewed Europe mainly as a market—somewhere to sell, invest, or expand.
    MaltaTax
    CSB Group
    CSB Group
  • Article

    The EU Tax Simplification Package: From Complexity To Competitiveness

The European Commission has adopted a comprehensive tax simplification package aimed at streamlining compliance burdens for businesses operating within the EU's internal market. Through the Direct Taxation Omnibus and the recast of the Directive on Administrative Cooperation, the proposals seek to address the complexities that have emerged from numerous EU tax directives, the Pillar 2 global minimum tax, and varying implementation approaches across Member States.
European UnionTax
Finance Malta
Finance Malta
  • Article

    ESG Tax Reporting In Malta

    The onset of ESG is transforming the way companies perceive taxation. Tax is no longer a matter of basic compliance but is permeating corporate governance policies. ESG measures a broad range...
    MaltaTax
    KPMG Malta
    KPMG Malta
  • Article

    Malta’s Tax Residence And Retirement Programmes: Significant Changes Effective 1 January 2027

    CSB Group announces their presence at major industry events throughout 2026, including prestigious yachting festivals in Cannes and Monaco, gaming summits in Lisbon and Rome, and Malta's premier financial services conference. The firm also highlights recent regulatory updates affecting Malta's tax residence programs and ship registry authentication procedures.
    MaltaTax
    CSB Group
    CSB Group
  • Article

    Tax And Duty Schemes On The Transfer Of Immovable Property

    This is the first immovable property acquired inter vivos by such person as evidenced thereby and declared to the notary in writing.
    MaltaTax
    KPMG Malta
    KPMG Malta
  • Article

    Tax Rules For Highly Skilled Individuals

    Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules")...
    MaltaTax
    Papilio Services Limited
    Papilio Services Limited
  • Article

    The Future Of Tax Planning: Is This Still Relevant?

    The OECD's Base Erosion and Profit Shifting (BEPS) initiatives have significantly influenced international tax policies, focusing on curbing tax avoidance...
    MaltaTax
    CSB Group
    CSB Group
  • Article

    The Critical Importance Of Substance In Transfer Pricing – The CJEU's Decision In EU Commission Vs Apple & Ireland - C‑465/20

    On 10 September 2024, the Grand Chamber of the Court of Justice of the European Union delivered a landmark judgment in favour of the European Commission in the appeal case C-465/20...
    European UnionTax
    WH Partners
    WH Partners
  • Article

    The Maltese Trust For The Italian Market

    In Italy, trusts are now a well-established tool in wealth structuring for asset protection, succession planning and the orderly management of family and business assets.
    MaltaCorporate/Commercial Law
    WH Partners
    WH Partners
  • Article

    What Does DAC 8 Mean For CASPs?

    The Directive on Administrative Cooperation (DAC) establishes an EU-wide system for automatic exchange of tax information, aiming to boost transparency, prevent tax evasion and avoidance, and promote fair taxation across...
    MaltaTechnology
    MK Fintech Partners
    MK Fintech Partners
  • Article

    New Preferential Tax Regime For Senior Employees In Family Offices And Treasury Operations

    By virtue of Legal Notice 250 of 2025, published on 17 October 2025, the Minister responsible for finance has introduced the Senior Employees of Family Offices...
    MaltaTax
    CSB Group
    CSB Group
  • Article

    Malta–Turkey Double Tax Treaty: Structuring Opportunities For Turkish Founders And Family Businesses

    The Malta–Turkey Double Tax Treaty creates a strategic legal and fiscal bridge between Turkey and the European Union, positioning Malta as a gateway jurisdiction for Turkish entrepreneurs, founders and private clients.
    MaltaTax
    Chetcuti Cauchi Advocates
    Chetcuti Cauchi Advocates
  • Article

    Final FATCA Regulations Issued: Let The Compliance Begin

    Stakeholders patiently waiting for guidance regarding the Foreign Account Tax Compliance Act need not wait any longer.
    MaltaGovernment, Public Sector
    PwC Malta
    PwC Malta
  • Article

    Residence In Malta For South Africans

    For South Africans considering a move to Malta, there are several residency pathways available that can provide either temporary or permanent residence in this fascinating Mediterranean country.
    MaltaImmigration
    Andersen in South Africa
    Andersen in South Africa
  • Article

    Business In Motion - Redomiciliation Of Companies To And From Malta

    Redomiciliation of companies to and from Malta
    MaltaTax
    Deloitte Malta
    Deloitte Malta
  • Article

    Malta's New Tax Regime For Senior Professionals In Family Offices And Associated Sectors

    Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...
    MaltaTax
    GVZH Advocates
    GVZH Advocates
  • Article

    The ‘Shell Companies' Directive: The Next Step Towards Curbing Tax Evasion.

    The EU's unwaving commitments towards effectively curbing money laundering and tax evasion throughout the community just increased tenfold!...
    European UnionTax
    Dr Werner & Partner
    Dr Werner & Partner
  • Article

    Budget Implementation Act Measures

    The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income tax Act, the Income Tax Management Act, the Duty on Documents and transfers Act, and the VAT Act.
    MaltaTax
    Grant Thornton Malta
    Grant Thornton Malta
  • Article

    Malta Budget 2024 (KSi Malta)

    The OECD Pillar 2 measures which introduces a global minimum effective tax of 15% for companies forming part of MNEs (Multi-National Enterprises) with a combined...
    MaltaTax
    Finance Malta
    Finance Malta
  • Showing 261–280 of 307 results

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