Tax rebate for pensioners rules revised
Changes to the Tax Rebate (Pensioners) Rules (SL 123.179) were published in LN 27 of 2022, applicable to income earned on or after 1 January 2022....
4 February 2022
Deduction (income from employment) threshold increased
LN 28 of 2022 has revised Rule 2(a) of the Deduction (Income fromEmployment) Rules (SL 123.149)....
4 February 2022
Malta-Armenia Treaty
LN 41 of 2002 has announced that the entry into force date of the Armenia - Malta Double Tax Treaty (See MIT News 22 February 2020) was 25 November 2021....
4 February 2022
DAC6 Annual Notification by non-disclosing intermediaries
Intermediaries under DAC 6 are reminded that the deadline for submitting the annual notification of reportable cross-border arrangements in respect of which the reporting obligation was waived to another intermediary or the taxpayer, where the trigger point took place up to 31 December 2021, is...
4 February 2022
CFE Tax Top 5 (31 January 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Business Taxation Code of Conduct Group: Semester 1 2022 Work Programme ECJ Decision on Spanish Obligation to Provide Tax Information: Commission v Spain – C-788/19 Draft European Parliament Resolution on a European Withholding Tax Framework European...
2 February 2022
MIT publications clearance sale
The MIT is selling remaining stock of tax publications. All books can be purchased for the very reduced price of €10 each!! With even further reductions if you purchase 2 or more books!! (all prices quoted are inclusive of VAT) Visit https://maintax.org/book-clearance-sale/ for further details....
27 January 2022
MIT ITC Short Course on Transfer Pricing
The Institute's 2022 academic events commenced on 4 January 2022 with the launch of the MIT ITC Short Course on Transfer Pricing organised by the Institute in collaboration with the International Tax Center Leiden. Prof. Dr. Kees van Raad, Chairman of the ITC Leiden together...
27 January 2022
Amendment to the Relief from Income Tax and from DDT on Certain Property Transfers Rules
The Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules, which were published in November 2021 (see MIT News 28 November 2021), have been revised by virtue of LN 11 of 2022....
26 January 2022
OECD Transfer Pricing Guidelines 2022
The OECD has published the 2022 edition of the Transfer Pricing guidelines. These can be viewed here....
26 January 2022