Публикации

Publications
 24 мар 2023 Magdalena Velkovska
Individuals who are resident though not domiciled in Malta are required to register for tax purposes in Malta, irrespective of whether they are in employment or not. Malta tax registration is required for persons who despite not being tax resident in Malta, are involved in an income-generating activity in Malta. This requires Malta tax registration.
 17 мар 2023 Dr Maria Chetcuti Cauchi
A corporate entity needs to be mindful of the application of timely and effective compliance monitoring and appropriate controls. The Business Risk Assessment process empowers organisations to develop a thorough understanding of the innate and residual risks present in a subject-person’s operating environment.
 10 мар 2023 Marie Louise Zammit
A trust is taxed in Malta if it is being managed by trustees who are located in Malta. A licensed trustee may opt for a trust to be treated for tax purposes as a company ordinarily resident and domiciled in Malta, and thus taxed at the standard corporate income tax rate of 35%.
 08 мар 2023 Dr Jean-Philippe Chetcuti
Successive Maltese governments has concluded over 75 double tax treaties with important trading partners and emerging countries around the world to encourage the growth of international trade and the development of Malta's connectivity in the financial services world. Malta's bilateral double tax treaties resolve issues involving double taxation of passive and active income.
 08 фев 2023 Antoine Saliba Haig
5 ways to obtain Maltese citizenship in 2023. Requirements, eligibility and other useful information on how to get Maltese citizenship.
 18 янв 2023 Dr Charlene Mifsud
The laws regulating leases in Malta have been subject to numerous changes over the years. Learn more about the amendments in Malta rent laws throughout the years and current situation
 29 дек 2022 Magdalena Velkovska
The year 2022 has been a year of significant updates in the field of the direct tax law, with various changes and developments at both the national and international level. In this article, we shall retrograde to some of the most significant developments over the past year, aimed at both businesses and individuals.
 19 дек 2022 Dr Jean-Philippe Chetcuti
This article gives an insight into the Malta Taxation system for Resident non-Doms, focusing on entities. Subject to corporate tax in Malta on remittance basis are entities incorporated outside of Malta, with a place of effective management and control in Malta.
 19 дек 2022 Magdalena Velkovska
The General Rule for taxation on Maltese resident non doms remained unchanged, whilst the Commissioner for Revenue expressed his position on remitted funds when used for everyday living expenses by Malta res non doms in the first guidelines issued on the subject of the Malta remittance tax system.
 26 ноя 2022 Dr Jean-Philippe Chetcuti
Benefits of dual citizenship


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