An updated list of cross-border VAT rulings has been published on the Taxation and Customs Union website. The EU Pilot Project allows taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions. Currently, the following Member States participate in this project: Belgium, Denmark,...
The European Union Tax Dispute Resolution Mechanisms Regulations, 2019 came into effect on 1 July 2019 (LN 159 of 2019 published on 12 July 2019). The rules, which implement the provisions of Council Directive (EU) 2017/1852, regulate the mechanism for resolving disputes between Malta and other...
On 14 June 2019, the MIT had the honour of hosting Mr. John Petersen, Head of Aggressive Tax Planning – OECD, who delivered the MIT Master Class on Transposing ATAD II Anti-hybrid Rules. Mr. Petersen is responsible for Working Party 11 which produced the BEPS Reports...
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 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 Malta Institute of Taxation has, jointly with the IFSP, submitted a position paper on the EU /commission Proposals for the Taxation of the Digital Economy. A copy of the Position Paper may be downloaded from the Members Area (click here) ...
