Jan 2, 2019 | Tax, Insights
On 11 December 2018, the regulations of the EU Anti-Tax Avoidance Directive (ATAD) were implemented into Maltese tax law by means of Legal Notice 411 of 2018. The new regulations came into force on 1 January 2019, with the exception of the rule relating to exit...Dec 20, 2018 | Tax, Insights
On 11 December 2018, the provisions of the European Union Anti- Tax Avoidance Directive (ATAD) were transposed into Maltese tax law. The key components of ATAD are: Interest deduction limitation rules General anti-abuse rule (GAAR) Controlled foreign company...Nov 21, 2018 | Tax, Insights
On the 1st November 2018, Malta’s Commissioner for Revenue (‘CfR’) issued guidelines in relation to transactions or arrangements involving DLT Assets. What follows covers the tax, VAT and duty treatment with respect to such transactions or arrangements, excluding...Oct 5, 2018 | Tax, Insights
L.N. 297 of 2018 – Value Added Tax Act (Amendment of Third Schedule) Regulations, 2018 L.N. 298 of 2018 – Value Added Tax Act (Amendment of Twelfth Schedule) Regulations, 2018 L.N. 299 of 2018 – Value Added Tax Act (Amendment of Fourteenth Schedule) Regulations, 2018...Aug 8, 2018 | Tax, Insights
Cyprus Central Bank wants to prevent firms from using EU single market freedom-of-establishment rules to set up letter-box companies for tax benefits in the country. The regulator underlined the need for businesses to have real substance in order to operate and...Jul 19, 2018 | Tax, Insights
Legal notice 140 of 2018 brings into force a programme that allows individuals employed in the maritime and oil and gas industry to benefit from a flat rate of 15% tax rate on their employment income. For this tax rate to apply, the individual must be resident but not...
