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The international corporate tax framework is set to change with effect from 2024. Under an OECD Inclusive Framework, countries agreed to enact a two-pillar solution to address the challenges...

The Agreement between Malta and Romania for the avoidance of double taxation (Treaty) was originally signed in Bucharest on 30 November 1995.

The bedrock of the corporate international tax framework is all set to change from 2023. As part of the reforms introduced under BEPS 2.0, the Inclusive...

Deloitte Malta was awarded ‘Malta Tax Firm Of The Year 2014’ by the International Tax Review during the 10th European Tax Awards dinner.

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks.

With the Legal Notice No 159 of 2025, Malta has updated the regulations for the acquisition of Maltese citizenship.

The Malta's Small Commercial Yacht Code is the latest addition to the Maltese yacht legislation.

While many are aware of the fact that Malta offers a pleasant climate, a charming lifestyle, a business-friendly environment and an attractive tax regime, fewer are aware that eligible businesses might benefit from a suite of financial incentives to further enhance their offering, which positions Malta as an appealing destination for many companies.

End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...

Malta has become an ideal jurisdiction to establish an EU holding company which would have the purposes of holding shares in one or more entities, both within the EU and beyond.

The introduction of Public Country-by-Country Reporting in Malta imposes new obligations on multinational groups, representing a significant shift towards enhanced corporate tax transparency across the European Union. This EU transparency measure requires certain multinational groups to publicly report specified tax and business information for each jurisdiction in which they operate, with the first publication expected in 2026.

Executive Vice-President for an Economy that Works for People, Valdis Dombrovskis, stated: "Shell companies continue to offer criminals an easy opportunity to abuse tax obligations.

Registering a ship under the Maltese Flag State offers numerous advantages, one of the most notable being the Tonnage Tax regime. Unlike standard corporate entities, ships registered in Malta.

Building on the introduction of the Small Commercial Yacht Code in 2024, Malta is once again reinforcing its status as a global leader in the yachting sector, this time by updating its established Commercial Yacht Code.

The Government of Malta has published Legal Notice 188 of 2025 – the Final Income Tax Without Imputation Regulations, 2025, in relation to Article 22B of the Income Tax Act. Such legal notice provides companies and certain trusts with the option to elect for a final tax rate in lieu of the imputation system, that has long characterised Malta's corporate tax regime.

The Maltese Government has just published Regulation 384 of 2003 under the Value Added Tax Act whereby, prior to Malta’s accession to the European Union in 2004, it will temporarily allow the registration of yachts under the Maltese flag with the added bonus of paying VAT at only 5%.