28 сен 2023 Wojciech Gadzala
The transactional net margin method (TNMM) examines an operating (net) profit that a taxpayer realizes from a controlled transaction divided by an appropriate metric, such as costs, sales, assets. One of the most frequently used profit indicators is net profit divided by sales, i.e., net profit margin.
 28 сен 2023 Wojciech Gadzala
To establish the arm’s length price, transfer pricing specialists apply transfer pricing methods. These methods are divided into two general categories: traditional transaction methods and transactional profit methods. Tax authorities may scrutinize the choice of the method, as well as the way it is being applied to the particular transaction.
 27 сен 2023 Dr Jean-Philippe Chetcuti
In an increasingly interconnected world, pet owners often face the prospect of relocating with their beloved animals. For those planning a move to Malta, a European Pet Passport can be an essential document to ensure a hassle-free transition. This article explores the legal framework and requirements for obtaining a European Pet Passport when moving to Malta.
 19 сен 2023 Wojciech Gadzala
In a globalized economy, it is a common practice that entities forming part of a multinational enterprise (“MNE”) transact with each other. Such transactions between related parties are referred to as “controlled transactions”. The prices set in controlled transactions are called “transfer prices”.
 19 сен 2023 Dr Charlene Mifsud
Different structuring options for residential property ownership in Malta lead to varying taxation treatments, making tax and structuring considerations an integral aspect of the property purchase process.
 11 сен 2023 Dr Luana Cuschieri
In Malta, the procedure applicable to the enforcement of foreign judgements varies depending on whether the State of origin is a member of the European Union (“EU”) or not. In either case, an application with the First Hall of the Civil Court in Malta must be filed.
 05 сен 2023 Wojciech Gadzala
International production, trade and investment are increasingly organized within global value chains. Enterprises that produce goods or deliver services in more than one country are called multinational enterprises. They play the central role in global value chains, and, consequently, in global economy.
 04 сен 2023 Wojciech Gadzala
The pricing of transactions between associated enterprises located in various states could potentially affect the amount of taxes collected by each state involved. To protect their tax bases, tax administrations around the world turn their attention to transfer pricing policies of multinational enterprises.
 01 сен 2023 Chetcuti Cauchi
Malta is an attractive European platform for American investors, American entrepreneurs and American families seeking an English-speaking European base for their business, Americans looking for residence or citizenship in a European country. Malta remains attractive for Americans.
 01 сен 2023 Jean-Philippe Chetcuti
A short OECD publication "OECD clamps down on CRS avoidance through RCBI Schemes" (16 October 2018) homes in on the possibility of depositors misrepresenting their country of tax residence to their bankers for the purposes of circumventing established CRS rules for exchange of information in relation to foreign assets.  The report lists a number of countries that grant residency or citizenship rights through investment, whose travel documents may be misused for this purpose

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