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...

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...

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...

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...

The deadline for applying for fiscal unity in respect of the Year of Assessment 2020 has been extended from 31 August 2020 [see the Guidelines in relation to the Consolidated Group (Income Tax) Rules] to 30 September 2020. See CfR announcement here.  

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Updates COVID-19 Tax Policy Database; Calls for Increased Transparency in EU Code of Conduct Business Taxation Group; OECD Invites Input on Joint Transfer Pricing Project; EU Commission Proposes Special VAT Numbers...

The Office of the CfR has announced that the FSS forms have been updated to reflect changes brought about by the Tax on Overtime Rules (See MIT News 17 June 2020) and the Covid19 Wage Supplement. The revised forms can be downloaded at this link....

This week’s edition of the CFE tax Top 5 looks at the following: CFE’s EU Tax Policy Report – Semester I 2020; Brexit: Changes to VAT Treatment of Overseas Goods in the UK and Guidance on EU Imports; EU: Further Steps to Contend the COVID-19...

Further to the announcement by the Office of the CfR in connection with the extension of the reporting deadlines under regulation 13 of the Cooperation with other Jurisdictions on Tax Matters Regulations (SL 123.127) (see MIT News 2 July 2020), the Cooperation with Other Jurisdictions...