This week's edition of the CFE Tax Top 5 looks at the following: EU Considers Reintroduction of Windfall Energy Taxation FISC to Discuss 28th Regime & Tax Framework for EU Financial Sector OECD Conclude Series of Joint Capacity-Building Workshops on Transfer Pricing Simplification Last Places...
The MTCA has published updated guidance on the definition of 'electronically supplied services' for the purposes of the VAT Act. This updated guidance comes into effect on 1 October 2026....
Further to the introduction of a VAT zero rate for passenger transport services by public lift (see MIT News 29 March 2026), the MTCA has issued a guideline confirming that the Commissioner recognises as a public lift the ‘Barrakka Lift’ (connecting Lascaris Wharf to the...
Further to the publication of the Tax Treatment of Highly Skilled Individuals Rules, 2026 (See MIT News 26 January 2026), the MTCA has published guidelines which can be viewed at this link....
The Gaming Tax Regulation (S.L. 583.10) will be revised with effect from 1 October 2026, as announced by LN 84 of 2026. As explained in the Press Release issued by the MTCA and the MGA, the main changes include: simplified and equitable gaming tax rates for both...
LN 84 of 2026 has introduced a revision to the wording of item 9 of Part 2 to the Fufth Schedule to the VAT Act. The provision, which currently exempts: "Government lotto and lotteries, the supply of agency services related thereto, and such other supplies related...
An amendment to the Fifth Schedule Part 1 of the VAT Act has extended the exemption with right of deduction to "scheduled passenger transport services by means of public lift recognised as such by the Commissioner". LN 75 of 2026 also introduces a provision defining...
The European Commission's proposals for EU Customs Reform (May 2023), included the creation of an EU Customs Authority. The Council of the Euorpean Union and the EU Parliament have selected Lille, France for the seat of this Authority....
This week's edition of the CFE Tax Top 5 look at the following: EU Commission Publishes 28th Regime Proposal EU Tax Symposium: Pillar Two, Digital Taxation, Inequality & Investment Registrations Open for CFE Forum 2026 : “Tax Policy Under Pressure: Strategy, Coherence & Trade-Offs” on 23 April...
