This week's edition of the CFE Tax Top 5 looks at the following: Taking Stock of Tax Policy in Von Der Leyen’s EU Mandate CFE Statements on the EU’s BEFIT & Transfer-Pricing Proposals Harmful Tax Practices Update (OECD & EU Blacklist) OECD Release Statistics on...
The MTCA has published a Data Specifications Document - view here. For more information on the reporting obligations of Payment Services Providers and the reporting procedures under CESOP, visit the MTCA CESOP portal here....
The MTCA has published guidance on the scope and application of the reduced rate of 12%, introduced with effect from 1 January 2024, for services consisting of management of credit and credit guarantees. View here. *** Understanding the scope of the 12% VAT Rate Join us on 29...
This week's edition of the CFE Tax Top 5 looks at the following: CFE Opinion Statements on the EU Commission BEFIT & Transfer-Pricing Proposals EU Parliament & Council Hold Public Hearing on Seat of Anti-Money Laundering Authority OECD Release Statistics on MNE Groups’ Key International Tax Risks ...
The MTCA has published guidance on the scope and application of the reduced rate of 12%, introduced with effect from 1 January 2024, for services consisting of care of the human body. View here....
Widow's Pension and Survivor's Pension have been added to the list of allowances and benefits which are exempt from income tax pursuant to the Income Tax Exemption Order (LN 19 of 2024)...
LN 15 of 2024 notified that the Protocol amending the Double Taxation Agreement between the Government of Malta and The Swiss Confederation published as a Schedule to Legal Notice 198 of 2021 (see MIT News 1 May 2021) shall be deemed to have come into...
The MTCA has published guidance on the scope and application of the reduced rate of 12% introduced with effect from 1 January 2024 for the short term hiring of pleasure boats. View here....
Payment service providers whose home Member State or host Member State is Malta, and who have an obligation to register for CESOP, have been granted a one-time extension of the registration deadline from 25 January 2024 to 16 February 2024. Visit the MTCA CESOP portal for...
