The notion of “similar to a company” in the Income Tax Acts

The purpose of this paper is to examine the notion of “similar to” in the context of assessing whether a given body of persons constituted, incorporated or registered outside Malta can be regarded as a “company” for the purposes of the relevant provisions of local...

Report

VAT Practitioners Forum 1 (March 2022) – Report

An overview of the points raised and matters discussed at the MIT VAT Practitioners’ Forum held on 22 March 2023

Input Tax Credit – Applying article 22(4)(c) of the VAT Act (updated Sept. 2021)

An information paper which focuses on the interpretation of “supplies taxed outside Malta which if made in Malta would have been treated as exempt without credit”.

The implications of the judgment of the CJEU in the Danske Bank case (C-812/19)

MIT Position Paper 01/21 sets out the MIT’s views on the implications of the judgment of the CJEU in the Danske Bank case (C-812/19) in the context of a VAT group registered in Malta.

MIT Information Paper: Exchange of Information on Request

The Malta VAT treatment of Directors’ fees (UPDATED)

MIT Information Paper on the Malta VAT treatment of Directors’ fees first published in October 2020, updated (26 January 2021) to provide further clarifications.

MIT Q&As – DAC 6 XML Schema

Interpreting the Mandatory Disclosure Rules for Tax Intermediaries

MIT Position Paper 03/2020 on the Mandatory Disclosure Rules for Tax Intermediaries.

MIT Q&As – TRA110 (updated Dec 2020)

Some Q&As on the TRA110

VAT treatment of reimbursement of employee costs

MIT Position Paper 02/2020

Interpreting Regulation 7 of the VAT Grouping Regulations

MIT Position Paper 01/20

CFC rules under ATAD

This paper outlines the discussion points of the MIT’s CFC Master Class entitled ‘CFC Rules under ATAD: interaction with EU fundamental freedoms and the potential effects on tax planning’, and sets out the Institute’s views on some of the key points.