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The Malta Stock Exchange is an HMRC recognised exchange, which means that shares and bonds that are admitted to trading on the MSE enjoy the same tax treatment that would be applied to financial instruments that are included in the official UK list maintained by the Financial Services Authority (in its capacity as the UK Listing Authority).

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

The European Commission has approved the revised Maltese tonnage tax scheme (exemption) under EU State rules for a period of 10 years, after an investigation and review lasting more than five years.

In January 2020, the Greek Parliament ratified Tax Bill 4646/12.12.2019, by virtue of which certain amendments to the existing Tax Acts will enter into force

Broad political support to the EU Proposal on Public Country-by-Country Reporting.

On 12 December 2022, the EU Council announced that EU Member States reached political agreement to implement the minimum tax component (Pillar Two) of the OECD's global international tax reform initiative.

It was reported that a "total of 320 professionals who have taken up residence in Malta are benefiting from a maximum tax rate of 15% on their €75,000-plus salaries".

Legal Notice 315 enacts the deferral by 6 months of the first reporting date of cross-border arrangements under the Mandatory Disclosure Rules (DAC 6).

Malta is fast becoming a regional center of excellence due to enterprising policy makers, a mature and developed legal system, a competitive tax environment and an adaptable, highly-skilled English-speaking workforce.

Malta is recognised as an advantageous location for trusts due to its favourable tax environment. Despite being governed by Civil law, Malta has effectively incorporated trust legislation...

EU Commission proposes a Directive to ensure a global minimum level of taxation for MNE groups in the EU, generally mirroring the Pillar Two approach.

Following the announcement of political agreement, on 15 December 2022 the Council of the EU reached unanimous agreement to implement the EU Minimum Tax Directive (Pillar Two).

Malta Enterprise has, in recent days, launched / extended a number of other measures intended to counter the economic impact of COVID-19 on a number of different levels.

Legal Notice 269 of 2014 has amended the Malta Retirement Programme Rules which were originally promulgated in 2012.

In 2022, Malta introduced its first transfer pricing system through Legal Notice 284 of 2022, with effect from 2024.

Further to the press release issued by the Ministry for Finance and Financial Services wherein the Minister for Finance Edward Scicluna announced, amongst other measures, the extension of the Tax Deferral Scheme.

CSB Group is proud to be the exclusive contributor of the 2021 Malta Chapter on Corporate Tax – the 9th edition published by Global Legal Insights in association with Gibson Dunn.