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Transfer Pricing Rules

Malta will be introducing transfer pricing rules with effect from 1 January 2024 following the publication of Legal Notice 284 of 2022 on 18 November 2022.   The rules apply to cross-border arrangements entered between associated enterprises.   The term associated…

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Budget Newsletter 2023

Introduction  The budget speech for 2023 was presented by the Minister of Finance and Employment yesterday evening with the promise of yet another year without the introduction of any new taxes despite the economic uncertainties.  Most of the measures are…

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Taxand Global Guide To M&A Tax: 2022 Edition

Taxand published its annual Global Guide to M&A Tax.   This edition of the Taxand Global Guide to M&A Tax has been designed as a desktop reference book covering various countries around the globe and to provide at a glance insight...
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Transfer Pricing Draft Rules

Following the introduction of Article 51A of Income Tax Act as an enabling provision for the introduction of the transfer pricing and Advance Pricing Agreements, the Office of the Commissioner for Revenue published the draft Transfer Pricing Rules for public…

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Budget Newsletter 2022

Introduction  The budget speech for 2022 was read by the Minister of Finance and Employment last night and as previously announced no new taxes were introduced.  Instead, various measures were proposed to assist low-income earners and persons in the brink…

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Global Minimum Tax Deal

On 8 October 2021, the Organisation for Economic Co-Operation and Development (OECD) announced that a landmark reform in the international taxation sphere was agreed between 136 countries, including Malta, out of the 140 members of the OECD/G20 Inclusive Framework on…

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COVID-19 – Additional support measures

Since the start of the COVID-19 pandemic, the Government announced additional measures to alleviate the financial burden brought about by this pandemic. Malta Enterprise has been entrusted with the processing of most of the applications related to various measures introduced…

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Taxand Global Guide To M&A Tax: 2021 Edition

Taxand published its annual Global Guide to M&A Tax.   This edition of the Taxand Global Guide to M&A Tax has been designed as a desktop reference book covering 30 countries and to provide at a glance insight into the tax...
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Transfer Pricing

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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