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Archives for April 2021

Transfer Pricing Rules

A new article has been introduced in the Income Tax Act which paves the way to the introduction of transfer pricing rules in Malta.  The new article empowers the Minister responsible for finance to make rules in relation to transfer…

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Participation Exemption Amendments

Article 12(1)(u) of the Income Tax Act has been amended to limit the applicability of the participation exemption to income received from a participating holding which is not in a company resident in a country listed in the EU list…

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