Mondaq All Regions - Malta: Tax
DF Advocates
Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...
KPMG Malta
These changes are tackled in Legal Notices 297, 298 and 299 of 2018 and transpose the amendments made to the EU VAT Directive.
Dixcart
When a payment is made or received in a cryptocurrency it is treated like a payment in any other currency, for income tax purposes.
KPMG Malta
The Bill proposes to widen the options on how to tax transfers of immovable property acquired by donation or inheritance.
KPMG Malta
VAT on e-books has been reduced to 5% and five schemes allowing for a reduced duty rate on transfers of property have been extended to 2019.
KPMG Malta
Legal Notice 411 of 2018 contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules.
GANADO Advocates
Throughout the lease period, VAT at the rate of 18% is chargeable on the portion of the rental amount which is attributable to effective use and enjoyment in EU territorial waters.
KPMG Malta
Following a temporary suspension period last year, the guidelines for the VAT treatment of hiring of Pleasure Yachts have been recently published just in time for the kick-off to the Summer Yachting Season 2019.
Dixcart
The Malta Commissioner for Revenue has just published the guidelines that are to be used to determine the place of supply for the hiring of pleasure boats.
Dixcart
There is also an exception to the general rule, whereby it is possible to enjoy full deductibility of the exceeding borrowing costs.
Chetcuti Cauchi Advocates
New Malta Place of Supply Guidelines were issued on the 28th of February 2019 featuring new regulations on a new operating lease model surrounding the place of supply of the chartering of yachts.
GANADO Advocates
An employee engaged by a ship management company may now enjoy beneficial tax rates on employment income.
G M Corporate and Fiduciary Services Limited
These guidelines, issued under article 96(2) of the Income Tax Act, set out the CfR position on the income tax treatment of transactions involving the use of DLT assets specifically for income tax purposes.
G M Corporate and Fiduciary Services Limited
These guidelines issued under article 75(2) of the Value Added Tax Act, hereinafter referred to as the "Act", set out the CfR position on the VAT treatment of transactions concerning activities involving DLT assets.
KPMG Malta
The income tax deduction allowable to companies and partnerships making a cash donation of not less than €2,000 to the Malta Community Chest Fund (MCCF) has been extended by a year, to 31st December 2018.
DF Advocates
The Commissioner for Revenue has issued three guidelines in relation to the treatment of transactions involving the use of DLT for income tax purposes, stamp duty purposes, and VAT purposes (the "Guidelines").
GANADO Advocates
On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets
KPMG Malta
Guidelines on the income tax, duty and VAT treatment of transactions related to distributed ledger technology issued by the Maltese Revenue.
Alliott Group (International)
Any international trading group aiming to minimise tax on income flow must carefully consider the location of their holding company.
KPMG Malta
Malta has a competitive tax system including, among others, full imputation, tax refund, participation exemption and notional interest deduction.
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DF Advocates
Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...
KPMG Malta
VAT on e-books has been reduced to 5% and five schemes allowing for a reduced duty rate on transfers of property have been extended to 2019.
KPMG Malta
Legal Notice 411 of 2018 contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules.
KPMG Malta
The Bill proposes to widen the options on how to tax transfers of immovable property acquired by donation or inheritance.
Dixcart
Malta has a network of over 70 double tax treaties.
KPMG Malta
Malta has a competitive tax system including, among others, full imputation, tax refund, participation exemption and notional interest deduction.
GANADO Advocates
Throughout the lease period, VAT at the rate of 18% is chargeable on the portion of the rental amount which is attributable to effective use and enjoyment in EU territorial waters.
KPMG Malta
Following a temporary suspension period last year, the guidelines for the VAT treatment of hiring of Pleasure Yachts have been recently published just in time for the kick-off to the Summer Yachting Season 2019.
KPMG Malta
On 21 November 2017, two sets of Guidelines were published in the Government gazette in relation to the gambling VAT exemption.
Dixcart
There is also an exception to the general rule, whereby it is possible to enjoy full deductibility of the exceeding borrowing costs.
Dixcart
The Malta Commissioner for Revenue has just published the guidelines that are to be used to determine the place of supply for the hiring of pleasure boats.
KPMG Malta
The implications of VAT Grouping are several for those persons eligible to form or join a VAT Group.
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