Articles & Publications
Latest articles & publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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The Use of Agents by Electronic Money Institutions in Malta
Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta. This has been largely due to the growth in the e-commerce and the i-gaming…
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Electronic Money Institutions in Malta
Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta. This has been largely due to the growth in the e-commerce and the i-gaming…
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Dual Resident Companies in the Application of Tax Treaties
What are dual resident companies? Dual resident companies are companies which are treated for tax purposes to be tax residents in two different jurisdictions. For example, Company X might be tax resident in jurisdiction…
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Malta Taxation on Income and Gains derived from Intellectual Property
As an international financial services centre, Malta provides for various fiscal incentives both to Malta companies and also to their shareholders. This makes Malta a very tax efficient jurisdiction where to set up…
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Malta’s Refundable Tax Credit System
As an international financial services centre, Malta grants various forms of fiscal incentives to Maltese companies and their shareholders, which makes it one of the most tax efficient jurisdictions within the European…
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Highly Qualified Persons Rules
Maltese tax law provides for rules which grant beneficiaries referred to as ‘Highly Qualified Persons’ to be taxed at a reduced rate of tax of 15% on their employment income, provided certain conditions are satisfied.…
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Remote Gaming In Malta
Malta has always been at the forefront of the remote gaming industry and has established itself as one of the prime jurisdictions for remote gaming operators. The Remote Gaming Regulations were the first legislative…
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Article 34 – The Tax Challenges of the Digital Economy
Broader indirect tax challenges In our 34th and last article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how the second challenge…
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Article 33 – The Tax Challenges of the Digital Economy
Broader indirect tax challenges In our 33rd article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the second challenge for vat…
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Article 32 – The Tax Challenges of the Digital Economy
Broader indirect tax challenges In our 32nd article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how the challenge related to the…
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Malta Company Taxation
Malta’s corporate tax system is based on three main pillars, namely the imputation system of tax, the various forms of relief from double taxation and the refundable tax credit system. Malta Companies are taxed in Malta…
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Customer Due Diligence obligations – The Risk Based Approach
The 4th EU anti-money laundering directive will be transposed into Maltese legislation in 2017. It will upgrade our existing laws and regulations in their fight against money laundering and terrorist financing. By means…
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Article 31 – The Tax Challenges of the Digital Economy
Broader indirect tax challenges In our 31st article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the broader indirect tax challenges…
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Article 30 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 30th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the third and last option to address…
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Article 29 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 29th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the second option to address the…
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Article 28 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 28th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how to determine the income…
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Article 26 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 26th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on another factor that evidences a…
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Article 27 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 27th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how the two factors mentioned in…
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Article 25 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 25th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on one of the factors that evidences a…
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Article 24 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 24th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the options that have been developed…