389 results found

The Commissioner for Tax and Customs issued a notification providing for an immediate deduction with respect to expenditure of a capital nature on intellectual property or intellectual property rights...

Over the past few weeks the European Union has published a list of 30 countries which have been listed as non-cooperative jurisdictions.

Why is good accounting important for startups? As a new business owner, you will want to focus on selling your goods, or services, and get your brand out there to stand out from competition.

The Commissioner for Tax and Customs in Malta issued a notification, ushering in changes to the rules relating to deductions in respect intellectual property (IP) and intellectual property rights (IPRs).

A study conducted by the Central Bank of Malta in relation to the measure of income tax reduction undertaken by Maltese government yielded positive results.

The recent reform in UK pension law allowing British retirees to withdraw all their savings as a lump sum has shaken the deep-rooted UK pension industry...

The Deloitte Malta Tax Bundle Online, published by Deloitte Malta, has recently been updated. Apart from reflecting current legislation relating to income tax, VAT, duty on documents, relevant tax guidelines and selected EU directives, the updated version has also been re-designed with a new look user interface, additional resources and advanced coding for faster performance.

On the 20th March, the Maltese Government announced a tax deferral scheme to assist local businesses to improve their business liquidity and ease pressures on their cash flow arising from ...

By virtue of Legal Notice 184 of 2015, the Government of Malta has issued new rules which provide for an exemption from income tax to beneficiaries who are in receipt of a pension...

L.N. 229 of 2024, published on September 13th, 2024, has revised the Malta Income Tax (Deductions) Rules (S.L. 123.07) concerning deductions for capital expenditure on intellectual property and rights.

The Budget for the 2025 legislature was presented to the Maltese Parliament on the 28th of October 2024, against a backdrop of notable global economic growth ...

The form for the submission for tax purposes of part-time, self-employed individuals has been amended by virtue of Legal Notice 186 of 2014.

On 31st May 2022, the Revenue published a Guidance Note laying down the details of the temporary measure allowing entities with excess capital allowances, as a result of losses suffered...

Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid.

On the 8th of July two legal notices were published amending the High Net Worth Individuals Rules.

Dr Jan Rossi provided an overview of Legal Notice 128 of 2018 that was introduced with the aim of attracting ship managers to set up in Malta.

Guidelines concerning the taxation of DLT Assets under the Income Tax Act, the VAT Act and the Duty and Documents and Transfers Act were published by the Commissioner for Revenue.