MIT Master Class delivered by OECD Head of ATP

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...

Mutual Agreement Procedure – CFR guidelines

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...

Malta – Monaco Double Tax Treaty

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....