Topic
International & EU tax
Double taxation agreements, EU directives and OECD projects that affect Maltese structures.
131 news items and articles, newest first
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EC presents Tax Transparency Package against tax avoidance
The European Commission recently presented a package of tax transparency measures as part of its ambitious agenda to tackle corporate tax avoidance and harmful tax competition in the EU. A key element of this Tax…
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OECD / BEPS : OECD releases discussion drafts on BEPS Actions 4 and 14
OECD has released two more discussion drafts under the BEPS (Base Erosion and Profit Shifting) project, this time concerning Action 4 (Make dispute resolution mechanisms more effective) and Action 14 (Limit base erosion…
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EU Commission to propose directive for automatic EOI regarding tax rulings
European Commission president Jean-Claude Juncker has stated that the Commission plans to propose a new directive regarding the automatic exchange of information on tax rulings between EU countries. This would build…
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Double taxation agreement with Mauritius
Malta has signed a double taxation agreement with Mauritius on 15th October 2014 in New York, which was published by means of Legal Notice 409 of 2014. Article 10 of the treaty provides that dividends paid by a company…
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EU Commission presents options for simpler and more robust future VAT regime
The European Union Commission has presented a number of options on how to ensure a simpler, more effective and more fraud-proof VAT system tailored to the Single Market in the EU. These have been presented in a paper…
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Malta signs Multilateral Agreement on Automatic Exchange of Tax Information
Malta has joined 50 states and jurisdictions in signing a Multilateral Agreement on Automatic Exchange of Tax Information. The agreement was signed in Berlin under the aegis of the OECD and the Maltese Minister for…
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OECD/BEPS: Release of discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status)
On 31 October 2014, OECD has invited public comments on a discussion draft which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and…
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Exemption on income or gains from a permanent establishment situated outside Malta
A company that is registered in Malta is entitled to claim an exemption from tax in respect of income that is attributable to a permanent establishment of the said company that is situated outside Malta. The exemption…
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EU-Wide interconnection of Insolvency Registers
The European Commission has recognised the need to facilitate cross-border insolvency procedures by making access to information on insolvency available through a single point of reference. The European Commission has…
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New Malta-Russia Double Tax Treaty
A new double tax agreement between Malta and Russia has now entered into force. The agreement was signed on 23 April 2013. The treaty provides for reduced rates of withholding taxes of 5% on payments of interest and…
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Malta signs tax treaty with Moldova
Malta and Moldova signed a double taxation agreement. The agreement was signed on 10 April 2014 between Foreign Minister George Vella and his Moldovian counterpart Natalia Gherman.