The Office of the Commissioner for Revenue has issued guidelines on the Mutual Agreement Procedure (MAP) which may be invoked with a view to resolving an international tax dispute, pursuant to the MAP provision in a Double Taxation Agreement or the EU Arbitration Convention (90/463/EEC). The...
The Consolidated Group (Income Tax) Rules, 2019 (LN 110 of 2019), were published on 31 May 2019. The rules, which enable a parent company and a 95% subsidiary to form a fiscal unit, come into force with effect from YA 2020 in relation to fiscal units...
In virtue of L.N. 91 of 2019, the Double Tax Treaty between Malta and the Principality of Monaco, as published as a Schedule to Legal Notice 70 of 2019 entered into force on 16 May 2019....
The Malta Institute of Taxation launched its Master Class Series on 25thJuly 2018, with the first session entitled Digitalisation: Is it a Catalyst for International Tax Reform? The MIT Master Class is an interactive discussion forum on select tax topics, led by a local or foreign...
The Direct Tax Committee of the Malta Institute of Taxation has prepared a Technical Paper on the basis of taxation for individuals...
The Direct Tax Committee of the Malta Institute of Taxation has prepared a Technical Paper on the basis of taxation for individuals, examining the motion of 'residence' of individuals for tax purposes and with a particular focus on employment income. A copy of the Technical...
