LN 18 of 2025 has revised the Cooperation with Other Jurisdictions on Tax Matters Regulations (S.L. 123.127), transposing certain provisions of Directive 2021/514 (which extended EU transparency rules to digital platforms and imposed reporting obligations on Platform Operators) with effect from 20 January 2023. The...
The MTCA has announced that the Annual Notification due by 28th February 2025 is available for download and can be found at this link. Notifications are to be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes DAC9 Proposal for a Central Filing Mechanism for Pillar 2 Reporting New EU Tax Priorities: Insights from Commissioner-Designate Wopke Hoekstra’s Q&A for Confirmation Hearing ECOFIN: Political Agreement Expected This Week on...
On 28 October 2024 the EU Commission adopted a proposal to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU). The DAC9 proposal is linked to the filing obligations imposed under the Pillar 2 Directive (Directive (EU) 2022/2523), which aims to ensure a...
The Minister for Finance and Employment, the Hon Clyde Caruana, has delivered the Budget Speech for 2025. The following is an overview of some of the fiscal measures announced: → The income tax brackets for individuals (single, married and parent computations) will be widened, which is...
The Minister for Finance has launched the Pre-Budget Consultation Document 2025 Chapter 2 of the document, under the heading 'Ensuring Sustainability in Public Finances', provides an update on the programme for the modernisation of the Maltese Tax and Customs Administration, including: the implementation of a digitised...
This week's edition of the CFE Tax Top 5 looks at the following: European Commission Strategic Report on Future of Europe’s Competitiveness U.N. Adopts Terms of Reference for UN Tax Convention CFE’s 2024 Conference on Tax Advisers’ Professional Affairs | Ljubljana | 19 September 2024 ...
Pursuant to LN 205 of 2024, the double tax treaty between the Republic of Malta and the Kingdom of the Netherlands, in respect of Curaçao, which was published as a Schedule to Legal Notice 1 of 2016, shall be deemed to have come into force...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Secretary-General Tax Report to G20 UN Tax Committee Publishes Transfer Pricing Compliance Assurance Toolkit EU Commission July Infringement Package EU Parliament’s Subcommittee on Tax Matters: Chair & Bureau Elected University of Silesia...
