Publications

Publications
 18 ott 2023 Chetcuti Cauchi
A comprehensive guide is provided by Chetcuti Cauchi on companies which are situated in Malta and also with regards to Malta's corporate tax system. We are geared to assist companies with all their needs.
 18 ott 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.
 18 ott 2023 Dr Susanna Deguara
The Andersen European Technology Industry Group and the Andersen European IP, IT, and Data Protection Service Line experts released a document on the implications of the European Commission's AI Act and its prospective effects. Dr Susanna Grech Deguara shares her insight with a special focus on Malta.
 28 set 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 set 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 set 2023 
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 set 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 set 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 set 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.
 04 set 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.


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