Apr 27, 2020 | Corporate Services, Insights, Tax, Accounting
In light of the several measures announced in the budget speech last year that have recently come into effect, we bring you a brief summary of The Budget Measures Implementation Act, 2020: INCOME TAX UPDATES Overtime As from 1 January 2020, qualifying overtime...Jan 27, 2020 | Corporate Services, Advisory, Risk & Compliance, Tax, Insights
As a topic, anti-money laundering (AML) and the combating of terrorism financing can be abstract and complex, but it’s also never been higher on the commercial and even political agenda. In the regulated sphere – and increasingly in other parts of the economy –...Sep 23, 2019 | Tax, Insights
“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...Aug 7, 2019 | Tax, Insights
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...Aug 1, 2019 | Tax, Insights
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...