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 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...

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...

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...

This week’s edition of the CFE Tax Top 5 looks at the following: US warns no trade deal if UK impose Digital Tax UK seeks annulment of European Commission decision in CFE Cases New signatories to the OECD MLI European Economic and Social Committee adopt...

The MAP Guidelines published on the website of the Office of the Commissioner for Revenue have been revised. Specifically, the text under the heading: “Suspension of Collection of Tax During a MAP” has been replaced to reflect the amendment to article 41 of the Income...

The Tax Accounts (Income Tax) Rules have been amended through LN 194 of 2019, published on 6 August 2019. As a result of the amendment: Profits derived through the application of the participation exemption in terms of Article 12(1)(u) of the Income Tax Act (ITA)...

This week’s edition of the CFE Tax Top 5 looks at the following: Amazon increases referral fees in France following introduction of Digital Tax Global Forum on Tax Transparency publish Compliance Reports European Commission publishes APA and MAP Statistics Germany pushes for European Aviation Tax....

The convention signed between Malta and Kosovo for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was published by virtue of LN 168 of 2019. The Convention will enter into force with effect from such date...

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