Publications

Malta's Finance Minister presented the highly anticipated budget for 2024 this week, outlining a series of fiscal measures and incentives to stimulate the economy and support various sectors.

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.

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.

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.

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.

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.

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.

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”.

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.

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.