Fenech & Fenech Advocates
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Rebecca Diacono of Fenech and Fenech Advocates outlines conditions and benefits as Malta introduces new rules to create incentives for qualifying taxpayers.
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Rosanne Bonnici of Fenech & Fenech analyses the first Maltese guideline on the remittance basis of taxation, assessing both its advantages and disadvantages.
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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.