Malta’s relationship with transfer pricing rules

“The growth of multinational enterprises (MNEs) presents increasingly complex taxation issues for both tax administrations and the MNEs themselves since separate country rules for taxation of MNEs cannot be viewed in isolation but must be addressed in a broad...

Malta’s Patent Box Regime

On the 13th August 2019, Malta issued the Patent Box Regime (Deduction) Rules, 2019 which sets out the conditions for deductions to be claimed against income derived from a qualifying IP as per article 14(1)(p) of the Income Tax Act (‘ITA’). In accordance with the...

Malta implements the EU’s Anti-Tax Avoidance Directive

In early 2019, Malta implemented the regulations of the EU Anti-Tax Avoidance Directive (ATAD) which provide for minimum harmonisation in various areas of tax. The following 4 anti-avoidance measures have been introduced into Maltese domestic law with effect from 1...

Exit Taxes in Malta

Exit Taxes is not an unknown term to most countries, however until the implementation of the EU’s Anti-Tax Avoidance Directive (ATAD) which lays down rules against tax avoidance practices that directly affect the functioning of the internal market, exit taxes were not...

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