Malta
Malta risks ceding tax revenues to jurisdictions that adopt the global minimum tax sooner, the IMF said
US and Turkey compromise again on DST, new rules in Belarus on e-services VAT, Malta forced to charge VAT on buying and selling of securities, and more
The ‘big four’ accountancy firm extends its UK chair’s term for a further two years, while UK business leaders protest against removing a VAT break for tourists
Russia will further its own economic isolation by suspending tax treaties with former allies, but this is part of Putin’s long-term mission.
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Sponsored by Fenech & Fenech AdvocatesRosanne Bonnici of Fenech & Fenech analyses the first Maltese guideline on the remittance basis of taxation, assessing both its advantages and disadvantages. -
Sponsored by Camilleri PreziosiMalta’s May 2019 tax amendment streamlines the treatment of corporate structures and offers a boon to intra-group transactions. Donald Vella and Kirsten Cassar of Camilleri Preziosi explain the changes.
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Sponsored by Fenech & Fenech AdvocatesThe 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.
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