Using Malta Companies in International Tax Planning (abridged)

A presentation outlining how Malta features as a jurisdiction for managing wealth and a platform for international business and business support operations and an overview of the salient points of Malta's tax system relevant to its use in tax planning:

• Residence & Domicile
• Corporate Tax & Effective Tax
• Participation Exemption Regime
• Limited Capital Gains Taxation
• Non-Taxes
• Summary of Income Flows.

The overview goes on to provide tax planning ideas and typical structures using Malta Companies in tax planning:

• Flow-through structures using Malta's Participation Exemption,
• Malta Holding Company Structures,
• Capital Gains Structures,
• Trading Company Structures,
• 2-tier Structures,
• Malta Branch Structures,
• Continuation of Companies in Malta,
• Non-Domiciled Companies managed, controlled (resident) in Malta
• IP and Royalty Structures.