Jun 12, 2019 | Corporate Services, Accounting, Insights, Advisory, Tax
Transferring control of your business to family members may involve restructuring your business operations – changes in shareholding, changes to the trustee, changes to a partnership structure – or transferring assets to family members, possibly by way of...Jun 3, 2019 | Corporate Services, Tax, Accounting, Insights
As of April 2019, ARQ Group is enrolled as a full Integra International member in association with Capstone Group who has been the audit member since 2012. Integra International is an interactive association of CPA’s CA’s and Business Advisors that collaborate and...Apr 24, 2019 | Tax, Insights
In light of the BEPS project, and the identification of tax treaty abuse being a major factor leading to base erosion and profit shifting, around 100 jurisdictions, including Malta, signed the MLI with the aim of implementing the suggested remedial measures against...Apr 18, 2019 | Services, Tax
The Maltese VAT Department recently issued guidelines with the intention of reducing substantially the overall VAT impact on the leasing of a yacht. The guidelines establish that Maltese VAT on a lease taking place in Malta is only charged on the portion of the lease...Feb 13, 2019 | Tax, Insights
As part of Malta’s implementation of the EU’s Anti-Tax Avoidance Directive (ATAD), an important change has been made with respect to the deductibility of business interest expense incurred with effect from 1 January 2019. Before ATAD was transposed into Maltese law,...Feb 6, 2019 | Tax, Insights
The concept of a General Anti-Avoidance Rule (GAAR) is not new to Malta. Malta’s Income Tax Act (ITA) already contained a GAAR for many years as per Article 51 of the ITA. Following the implementation of the Anti-Tax Avoidance Directive (ATAD) into domestic law with...
