ArticleBudget 2014 At A GlanceThe Minister of Finance presented Malta’s Budget for 2014 to the House of Representatives on Monday 4th November 2013. MaltaTaxCapstone Group
ArticleChanges To The Remittance Basis Of TaxationA person who is either ordinarily resident or domiciled in Malta is taxable on income and capital gains arising in Malta and on foreign sourced income.MaltaTaxCapstone Group
ArticleTax Treaty Between Malta And Russia Approved By Russian Federal CouncilOn 26 March 2014, the Russian Federal Council approved the Malta – Russia Income Tax Treaty (2013).
ArticleTaxation Of Shipping ActivitiesMalta adopts a full tax exemption on income derived by a licensed shipping organisation that owns, charters or operates a ship over 1,000 net tons.MaltaTaxCapstone Group
ArticleMalta Voted As The Most Favoured Fund Domicile In EuropeMalta has been voted as the Most Favoured Fund Domicile in Europe for the second consecutive year during the 13th European Fund of Hedge Funds Awards 2014.MaltaWealth ManagementCapstone Group
ArticleTax Exemption On Branch ProfitsMalta has recently introduced an exemption on income or gains derived by a company registered in Malta which are attributable to a permanent establishment situated outside Malta.MaltaWealth ManagementCapstone Group
ArticleNew Residence Scheme For Foreigners Launched – Thresholds Drastically ReducedA new residence programme for foreigners (non-EU) was recently launched in Malta, replacing the foreign residents’ scheme which was controversially suspended in 2011.MaltaImmigrationCapstone Group
ArticleChanges To VAT Place Of Supply RulesFrom 1 January 2015 the place of supply rules relating to electronic services supplied to non-taxable persons in the EU will be taxable in the Member State of the customer.MaltaTaxCapstone Group
ArticleTreaty Signed Between Malta And LiechtensteinMalta and Liechtenstein have signed a Treaty for the elimination of Double Taxation in New York on the 27 September 2013. MaltaTaxCapstone Group
ArticleMalta And Curacao Double Tax Treaty InitialledA double tax treaty has been initialled between the government of Malta and the Kingdom of Netherlands in respect of Curacao.MaltaTaxCapstone Group
ArticleTax Treaty With Russia And MoldovaOn 22 May 2014, the Double Tax Treaty between Malta and Russia (2014) will enter into force; this treaty supersedes the Malta – Russia Tax Treaty (2000).MaltaTaxCapstone Group
ArticleICE 2015 – The Most International Event In World GamingThe unique international credentials of ICE Totally Gaming have been put into sharp focus...MaltaMedia, Telecoms, IT, EntertainmentCapstone Group
ArticleAmendment To The Highly Qualified Persons RulesThe Government has recently issued a Legal Notice which brings into force, retrospectively, amendments to the Highly Qualified Persons Rules.MaltaTaxCapstone Group
ArticleMaltese Banks Pass ECB TestMalta’s two largest retail banks have passed a Eurozone-wide stress test, a review by the European Central Bank shows.MaltaFinance and BankingCapstone Group
ArticleDouble Taxation ReliefMalta's double tax relief provisions are based on the Credit Method in accordance with Article 23B of the OECD Model Tax Convention.MaltaTaxCapstone Group
ArticleMalta: Withholding TaxesMalta does not impose any withholding tax on dividends, interest and royalties except for a 15% withholding tax when untaxed dividends are paid to a resident individual.MaltaTaxCapstone Group
ArticleMalta As An Attractive Holding Company Jurisdiction – Expansion Of The Tax Exemption On Royalty IncomeIn the last few years Malta has become an attractive jurisdiction for individuals and also multi-national organisations to set up their Holding Company.MaltaWealth ManagementCapstone Group
ArticleRussia To Exclude Malta From Blacklist Of Offshore JurisdictionsThe Russian Finance Ministry has drafted a decree that will exclude Malta from the blacklist of offshore jurisdictions, according to the Russian news agency Tass. MaltaWealth ManagementCapstone Group
ArticleLaunch Of The New Residence SchemeThe new residence scheme for foreigners has been launched. MaltaTaxCapstone Group
ArticleBranch Profits Exemption And Expanded Royalty ExemptionOn the 17th May, the Maltese parliament approved tax amendments which had been outlined during the Budget for 2013. MaltaTaxCapstone Group