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Malta is fast becoming a serious competitor of existing EU jurisdictions as a financial centre, holding location as well as for investment funds. The financial services sector has grown exponentially over the past few years and the upward trend is expected to continue.

The Malta Tax and Customs Authority (MTCA) has issued a Guideline on Applications for Monthly Tax Periods in accordance with Regulation 4(1) of Subsidiary Legislation 406.02.

As from 1st January 2026, the eight amendment to the Directive on Administrative Cooperation in Direct Taxaction (commonly referred to as "DAC 8") came into force across all European Union Member States.

Amid all the press and industry comment on the Overseas Transfer Charge, what has gone almost unnoticed is the implementation of the EU Council Directive regarding the mandatory automatic exchange...

On 28 February, 2025, the Administrative Review Tribunal (the "Tribunal") delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG)...

Following the Budget Speech by the Minister of Finance on 30 November 2023, Bill No. 72 was published, which includes provisions to implement some Budget Measures for 2024...

The recently published Budget Measures Implementation Bill introduces a number of legislative amendments aimed at giving legal effect to the measures announced in the Government's Budget.

The EU Mandatory Disclosure Regime is a mandate set in place to require citizens to report their cross-border transactions for taxpayers and intermediaries.

Malta's transfer pricing framework has evolved significantly with the introduction of formal Transfer Pricing Rules in 2022 and subsequent amendments. As the transitional period approaches its end in 2027, international businesses with related-party cross-border transactions must understand how these regulations affect their operations and what documentation requirements they need to meet to ensure compliance with OECD principles and arm's length pricing standards.

On March 19, 2020, the European Commission adopted a Temporary Framework to support the economy in the context of the COVID-19 outbreak.

Digital nomads are remote workers who travel to different locations regularly.

Starting a business can be a rewarding and challenging experience. It provides the opportunity to turn a dream into a reality and make a positive impact.

Malta is considered as a highly attractive jurisdiction by foreign investors who wish to relocate a business to the island.

Every once in a while a judgment is handed down by the ECJ which, by reason of the ripples it causes in a particular sector of the industry it touches upon, comes to be referred to simply by one word - one such case is that which has come to be referred to as the "BACINO".

International Financial Reporting Standards (IFRS) are constantly evolving, providing new ways for businesses to present their financial position and performance...

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...

n an increasingly global and competitive world, countries are constantly seeking ways to attract foreign investment, foster innovation, and promote economic growth.