The Direct Tax Committee of the Malta Institute of Taxation has prepared a Technical Paper on the basis of taxation for individuals, examining the motion of ‘residence’ of individuals for tax purposes and with a particular focus on employment income. A copy of the Technical...

The Malta Institute of Taxation has, jointly with the IFSP, submitted a position paper on the EU /commission Proposals for the Taxation of the Digital Economy. A copy of the Position Paper may be downloaded from the Members Area (click here)

The Office of the Commissioner for Revenue has issued Guidelines on the Application of the Use and Enjoyment principle in Item 12 of Part 2 to the Third Schedule to the VAT Act in connection with leasing of pleasure boats. The Guidelines can be accessed...