Transactions involving a group of companies and between associated persons have always been under the tax legislator's radar.

Join our speakers where they will assess one by one the provisions surrounding a group of companies within Maltese tax law with particular emphasis on the incentives applicable to groups and the anti-abuse provisions targeted at potential tax planning within groups.

This session will explore the key provisions within Maltese Income Tax legislation applicable to entities forming part of a group. The following topics will be addressed, among others:

• Defining a ‘group’ for income tax purposes:
  • Group loss relief provisions
  • Exemption on intra-Group transfers of assets
• Other provisions applicable to related parties:
  • Global transfer rules
  • IPA secondary allocations
  • Final withholding tax on rental income applicable to related parties
• Brief overview of the Consolidated (Income Tax) Rules