Pre-Budget Document 2021
The Ministry of Finance has published the 2021 Pre-Budget Document - Towards a Sustainable Economy. The document can be viewed here. source: mfin.gov.mt...
10 September 2020
CFE Tax Top 5 (7 September 2020)
This week's edition of the CFE Tax Top 5 looks at the following: Germany: EU must form a fiscal union Save the Date: State of the Union Address of President von der Leyen UK Set to Abandon Level-Playing Field Commitments EU Consultation on Foreign Subsidies ...
9 September 2020
New version of YA2020 company tax return
A new version of the YA2020 company tax return (version 1.6) will be available on the CfR portal on 18 September 2020. The Office of the CfR has notified that version 1.6 will include an updated version of TRA112 (to be completed by taxpayers falling within...
3 September 2020
CFE Tax Top 5 (31 August 2020)
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes ATAD Implementation Report The European Commission published a Report to the European Parliament and Council on the implementation of ATAD and ATAD2, the EU Anti-Tax Avoidance Directive, a factual document outlining the status...
2 September 2020
ATAD Implementation Guidelines published
Guidelines on the European Union Anti-Tax Avoidance Directives Implementation Regulations, 2018 (S.L. 123.187) were published today by the Office of the CfR. The document provides guidance the scope and application of the rules concerning: Interest Deduction Limitations, Exit Taxation and CFCs. The guidelines can be downloaded here. source: cfr.gov.mt...
31 August 2020
Research & Development Regulations 2020 published
The Research & Development Regulations 2020 (LN 346 of 2020) were published on 26 August 2020. In terms of the Regulations, which apply retroactively from 1 March 2020, the Malta Enterprise Corporation may assist undertakings that require assistance to carry out Research and Development projects (as...
26 August 2020
COVID-19 temporary support measures regulations
The COVID-19 Temporary Support Measures Regulations, 2020 were published on 25 August 2020 in virtue of LN 345 of 2020, with effect from 1 April 2020. The Regulations authorise the Malta Enterprise Corporation to provide assistance to eligible undertakings which require support to sustain, preserve and...
26 August 2020
CFE Tax Top 5 (24 August 2020)
This week's edition of the CFE Tax Top 5 looks at the following: UK Reportedly Set to Abandon Digital Tax Netherlands Progress Exit Tax on Multinationals Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights Shipping Industry Warns Against EU Emission Trading System...
26 August 2020
CFE Tax Top 5 (17 August 2020)
This week's edition of the CFE Tax Top 5 looks at the following: Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights Save the date for the 13th European Webinar Conference on Tax Advisers’ Professional Affairs, to be held virtually on Friday, 20 November 2020, on the topic of “Taxpayer Rights...
19 August 2020