Публикации

Publications
 15 июл 2019 Jean-Philippe Chetcuti
The Maltese tax system favours investment services expatriates by extending generous exemptions from tax for the period from the year preceding the first year of assessment in which he is first liable to tax under the provisions of this Act up to and including the year preceding the tenth year of assessment.
 11 июл 2019 Dr Priscilla Mifsud Parker
The process of setting up a family trust as well as the roles which are to be undertaken by the trustees and directors within the trust have been specifically provided for under the Trust and Trustees Act. Despite the fact that the process may be quite tedious, a list of all the necessary requirements has been set out for clarification.
 02 июл 2019 Dr Trudy Marie Attard
The transfer of immovable property in Malta or any rights relating to such property attracts property transfers tax as the default liability, or, income tax on capital gains.
 01 июл 2019 Chetcuti Cauchi
Employment income is chargeable to tax under Article 4(1)(b) of the Income Tax Act. It includes payment for services rendered, wages, salaries and overtime, commissions and bonuses, fees, remuneration, honoraria, other cash allowances, non-cash allowances and benefits.
 18 июн 2019 Silvana Zammit
Malta’s strategy to gaming has certainly been bold and unique. Rather than focusing on a monopolistic or condescending response to the budding industry, the legislator decided to focus on regulation and transparency. Malta presents a strict approach to licensing and monitoring of gaming operations thus providing optimum protection for players. Having said that, the system is a non-bureaucratic one, providing flexibility to the operators.
 17 июн 2019 Chetcuti Cauchi
Malta’s continuous growth in the Remote Gaming Sector shows no sign of slowing down. This can be attributed to a number of reasons, including a stable regulatory regime, a business-friendly environment and a professional, multi-lingula workforce.
 19 фев 2019 Admin
Maltese citizenship by adoption
 07 дек 2018 Jean-Philippe Chetcuti
Гражданство Мальты: 5 распространенных причин отказа в его предоставлении
 04 дек 2018 Chetcuti Cauchi
This article examines a tax treatment of Collective Investment Vehicles in the light of double tax treaties.
 06 ноя 2018 Dr Priscilla Mifsud Parker
On the 6th November, 2018, the Second Schedule of the Civil Code of Malta was amended in a manner which has subsequently introduced the concept of re-domiciliation of foreign foundations to Malta. Through such an amendment, involved parties shall be able to continue their foundation in Malta without having to undergo the cumbersome process of liquidation of the foundation.


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