Amendment to the Tax Rate Adjustment Rules

LN 101 of 2025 has introduced a new provision to the Tax Rate Adjustment Rules (SL 123.167), effectively terminating the application of the tax rebate computed under the rules with effect from year of assessment 2026 and the subsequent years of assessment....

CFE Tax Top 5 (19 May 2025)

This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament FISC Hearings on Anti-Avoidance Rules & Pillar Two Implementation OECD Report Confirms Carbon Taxes & ETC Incentivises Emission Cuts Competition, Pillar 2 & Wealth Taxes in Focus at EU Tax...

EU study on health taxes

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...

MTCA’s AOEI newsletter

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 – YIN Malta Launch Event

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 ✅...

CFE Tax Top 5 (14 April 2025)

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...

DAC 2 Guidelines updated

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...