FATF's initial determination that Malta has substantially completed its action plan

At the February 2022 Plenary the FATF made the initial determination that “Malta has substantially completed its action plan.”...

CFE Tax Top 5

This week’s edition of the CFE Tax Top 5 looks at the following:

• OECD Publishes Public Comments on Draft Pillar I Nexus & Revenue Sourcing Rules...

Increase in interest rate for unpaid tax

Pursuant to LN 99 of 2022, the rate of interest chargeable under article 44 (2A) of the Income Tax management Act...

Increase in additional tax payable under the PT rules

A new proviso has been added to Rule 14 of the Payment of Provisional Tax (P.T.) Rules (SL 372.18)...

Pension Tax Exemption rules

The Pensions (Tax Exemption) Rules 2022 were published on 4 March 2022 (LN 98 of 2022). The...

Council reviews list of non-co-operative jurisdictions

The EU Council has reviewed the EU list of non-cooperative jurisdictions for tax purposes...