Malta: Commissioner publishes first ever guideline on remittance basis of taxation Rosanne Bonnici of Fenech & Fenech analyses the first Maltese guideline on the remittance basis of taxation, assessing both its advantages and disadvantages. By Rosanne Bonnici August 29 2019
Malta: Malta publishes tax grouping rules The recently published Consolidated Group (Income Tax) Rules, 2019, grant groups, as defined therein, the option to be treated as a single ‘fiscal unit’ for income tax purposes. By Rosanne Bonnici July 10 2019
Malta’s tax framework surrounding an individual’s ownership of cryptoassets Malta's Commissioner for Revenue (CfR) released its guidelines on the income tax treatment of transactions or arrangements involving distributed ledger technology (DLT) assets in November 2018, providing a framework to... By Rosanne Bonnici January 28 2019
