The European Commission's Directorate-General for Taxation and Customs Union has published an exploratory study on health taxes from an EU perspective. The study provides an in-depth analysis of the taxes currently levied on products high in fat, sugar and salt (HFSS) in the European Union...
The MTCA has announced the launch of a newsletter subscription service, enabling subscribers to receive regular updates and newsletters on matters related to the Exchange of Information. Subscribe to the AEOI Newsletter....
IFA Malta is organising an event for the launch of YIN Malta, the Young IFA Network, bringing together the next generation of international tax experts. 📅 Date: 7th May at 6pm 📍 Location: KSU Common Room, University of Malta 🔹 What to Expect? ✅ Insights from top tax professionals ✅...
This week's edition of the CFE Tax Top 5 looks at the following: 17th Plenary Meeting of the OECD/G20 Inclusive Framework EU Readies Defences & Considering DST on Big Tech to Respond to Escalating Transatlantic Trade Tariff Measures Platform for Collaboration on Tax Releases 2024...
The MTCA has published updates to the DAC 2 guidelines. Version 4.7 of the Guidelines has been issued with updates to: Section 2.2.3 : Investment Entity – page 16 Section 14.1: Recalcitrant Accounts/ Undocumented Accounts Subsection: Undocumented Accounts – page 101 Appendix 1 and Appendix...
The Budget Measures Implementation Act 2025 was published on 17 April 2025. Click the link to download....
The MTCA has published guidance on certain aspects of the new rules applicable as of 1 January 2025 further to Act XXXVIII of 2024 and Legal Notices 344 to 352....
The European Council adopted a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) on 14 April 2025, which will streamline filing obligations and reduce compliance burden for companies under the Pillar 2 Directive. (See MIT News 14 March 2025) Member...
The Malta Tax and Customs Administration (MTCA) has announced the establishment of the Large Taxpayer Office (LTO). This new unit within the MTCA is designed to provide a specialised, holistic service to entities and individuals who meet specific eligibility criteria. It will serve as a single...
