VAT: scam letter alert
The Office of the CfR has issued an alert notice concerning scam letters sent to VAT-registered persons. The notice can be accessed here....
4 September 2019
CFE Tax Top 5 – 3 September 2019
This week's edition of the CFE Tax Top 5 looks at the following: OECD Officials' 'Back to School' In-Tray: Digital Tax - New Proposals due 17 October Brussels: Vestager on Digital Tax, EU's Carbon Tax Commitments and EU Parliament hearings CFE Tax Advisers Europe sets...
3 September 2019
CFE Tax Top 5 – 26 August 2019
This week's edition of the CFE Tax Top 5 looks at the following: Discussions on Digital Tax and Tariffs at G7 meeting Draft DAC 6 implementing legislation published in multiple Member States Reminder: 12th European Conference on Tax Adviser's Professional Affairs on AML Directives UK...
28 August 2019
CFE Tax Top 5 – 19 August 2019
This week's edition of the Tax Top 5 looks at the following: GAFA Representatives give evidence at US enquiry into French Digital Tax Apple's appeals against EU Commission decision set for hearing next month OECD publishes Stage 2 MAP Peer Reviews 9th US Circuit Court...
21 August 2019
Updated International Taxation payment details
The International Tax Unit has updated its bank account details for accounts held with the Central Bank of Malta. The CfR update and the current list can be found at this link. ...
16 August 2019
Amendment to HQP and Qualifying Employment (personal tax) rules
LN 209 of 2019 amends the following legislation: The Highly Qualified Persons Rules; The Qualifying Employment in Aviation (Personal Tax) Rules; and The Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules. As a result of the amendment,...
16 August 2019
Patent Box Regime rules published
The Patent Box Regime (Deduction) Rules, 2019 were published in virtue of LN 208 of 2019. They apply to qualifying income derived from qualifying intellectual property ("qualifying IP") on or after 1 January 2019. The rules set out the conditions which must subsist for the application of the deduction permitted...
14 August 2019
VAT exemption for services relating to sports – guidelines
The Office of the CfR has issued guidelines on the VAT exemption in terms of item 5 of Part 2 to the Fifth Schedule of the VAT Act, which applies to services relating to sports supplied by non-profit making organisations. The guidelines clarify that the exemption,...
14 August 2019
VAT exemption for welfare services – guidelines
The Office of the CfR has issued guidelines on the VAT exemption in terms of item 11(4) of Part 2 to the Fifth Schedule of the VAT Act, which applies to welfare services supplied by a Government Institution or an institution/organisation recognised as a non-profit...
14 August 2019