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VAT thresholds

Persons eligible for registration under Article 11 of the VAT Act has been widened by means of Legal Notice 163 of 2018 whereby the provisions of Council Implementation Decision (EU) 2018/279 of the 20th February 2018 have been implemented.  ...
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Notional Interest Deduction Rules 2018

Malta has very recently introduced the concept of a notional interest deduction (NID).  The recently published rules come into effect from year of assessment 2018 (basis year 2017) and they are aimed at mitigating the differences in the tax treatment...
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Budget Newsletter 2018

On 9 October 2017, the Honourable Minister of Finance, Professor Edward Scicluna, presented the Budget for 2018. As has become customary, the introductory part of the budget speech was dedicated to the salient features of the Maltese economy, highlighting the...
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Malta signs a tax treaty with Mauritius

On 15 October 2014 Malta signed a tax treaty with Mauritius.  The treaty was published by means of legal notice 409 of 2014. The tax treaty is modelled on the OECD model convention.  However, it is interesting to note that...
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Malta signs a 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. Malta and Moldova also signed a joint declaration on European Integration.  Malta promises to...
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Taxand Global Survey 2014

The Taxand Global Survey 2014 provides insight into the outlook and concerns of multinationals in relation to corporate taxation. Download survey
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Malta signs FATCA

Malta signed intergovernmental agreements with the US Treasury Department to implement the Foreign Account Tax Compliance Act (FATCA).  Malta signed the Model 1A agreements.  Under these agreements, Foreign Financial Institutions (FFIs) will report the information required under FATCA about US...
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Malta signs a tax treaty with Macau

Malta and Macau agreed to work together to prevent tax evasion and tax avoidance.  Macau’s Secretary for Economy and Finance Francis Tam Pak Yuen and the Maltese ambassador to China, Joseph Cassar, signed a tax treaty in Beijing on May...
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