Tax Refund Claim Forms – FAQs
This guide addresses the frequently asked questions around the preparation and submission of Tax Refund Claim Forms and related documentation
The basis of taxation for individuals
Technical Paper prepared by the Direct Tax Committee of the Malta Institute of Taxation on the basis of taxation for individuals, examining the notion of ‘residence’ of individuals for tax purposes.
VAT & Distributed Ledger Technology
Technical Paper prepared by the MIT’s Indirect Tax Committee in October 2018 on the VAT considerations relevant to transactions and arrangements involving Distributed Ledger Technology.
Digitalisation: is it a catalyst for International Tax Reform?
This paper outlines the various issues raised and discussed during the MIT Master Class, and sets out the Institute’s views on some of the key points.
Taxation of the Digital Economy
MIT position paper on the EU Commission Proposals for the Taxation of the Digital Economy, submitted jointly with the IFSP.