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The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations...

The advertisement tax was introduced by Hungary with the intention to promote the principle of public burden sharing.

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

Malta continues to solidify its position as a jurisdiction of choice for international business structures, thanks to its attractive tax regime, EU membership, and business-friendly environment.

The MicroInvest Scheme, launched by Malta Enterprise, is a tax credit incentive aimed at encouraging micro enterprises and self-employed individuals to improve and expand their business.

On 6 April 2026, the Malta Tax and Customs Administration (MTCA) issued awaited guidelines that signal a fundamental evolution of Malta's economic model for the gaming sector.

The withholding tax rate on dividends paid from an Irish company to a Maltese resident shareholder is generally zero, provided that certain conditions are met. This may arise from exemptions granted by Irish domestic...

Act VII of 2022 contains fiscal amendments to implement some of the Budget Measures for 2022.

Following the last budget speech and the parliamentary debates on Bill No. 24, the Budget Measures Implementation Act, 2023 (‘the Act') was issued on 4th April 2023.

Transfer pricing compliance has become an essential aspect of multinational enterprises (MNEs) adhering to global tax regulations.

During the Budget Speech, the Ministry of Finance launched a limited time-window VAT amnesty scheme with the aim of encouraging VAT registered taxpayers to regularise their position with the Department. Legal Notice 456 of 2011 enacted this scheme.

Over the past decade, Zampa Debattista has gone from offering indirect taxation and financial reporting to a whole suite of business advisory services. VAT Leader Brandon Gatt traces this remarkable journey.

In 2021 the EU tackled business taxation with the aim of promoting a robust and efficient business tax system with long term benefits.

On 24th September 2019 Starbucks won their appeal against the European Commission's decision of 2015, over a €30 million tax fine issued by the Commission. The General Court of the European Court ...

The provisions of FATCA were intentionally broad and significantly expanded the existing US information reporting regime by imposing additional documentation, withholding, and reporting requirements on payments to US accounts, foreign financial institutions, and certain non-financial foreign entities with substantial US owners.

In terms of Legal Notice 167 of 2013 and Article 56(23) of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta ("ITA"), a Global Residence Programme ("GRP Rules") has been introduced for individuals who are not nationals of the EU, EEA or Switzerland. The GRP Rules confer on the successful applicant a special tax status.

A Global Residence Programme ("GRP Rules") has been introduced with effect from 1 July 2013 for individuals who are not nationals of the EU, EEA or Switzerland in terms of Legal Notice 167 of 2013 and Article 56(23) of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta ("ITA"), and which GRP Rules confer on the successful applicant a special tax status.