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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.
 25 11月 2020 Maria Chetcuti Cauchi
Swift technological advancements, social media and the internet have all contributed to the transformation of the manner in which artistic, literary works and other creative arts are created, produced, distributed and exploited. Current law does provide exceptions and specific scenarios that attempt to tackle novel technologies however a revision of the Act, keeping in mind that technological neutrality is paramount, would greatly improve the current situation.
 24 11月 2020 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.
 20 11月 2020 Antoine Saliba Haig
On Friday 20th November 2020, Malta launched a number of legal notices aimed at regulating the granting of citizenship by naturalisation for exceptional services to the Republic of Malta. As per the new regulations, citizenship applications will be handled by the newly established Agency, Community Malta.
 20 11月 2020 Maria Chetcuti Cauchi
Swift technological advancements, social media and the internet have all contributed to the transformation of the manner in which artistic, literary works and other creative arts are created, produced, distributed and exploited. Current law does provide exceptions and specific scenarios that attempt to tackle novel technologies however a revision of the Act, keeping in mind that technological neutrality is paramount, would greatly improve the current situation.
Maltese Citizenship can be attained through various pathways. Whilst it can be attained through birth, descent, marriage and adoption, it could also be attained through the various programmes available to investors.
 20 11月 2020 Antoine Saliba Haig
Investors can obtain Malta Citizenship by Investment. On approval, Malta Citizenship applicants must make a contribution and investment in Malta.
Cyprus is one of the fore-runners in the industry when dealing in tax planning. This is valid for both corporate entities as well as individuals. As matter of fact, many ultimate beneficial owners who have established a corporate structure in Cyprus, now also hold residency status in Cyprus due to the immediate positive effect of relocating or commencing their business structure in Cyprus.
An overview on the Investment Programmes in Malta and Cyprus. As of 1st November 2020, the Cyprus Investment Programme is closed until further notice.
By investing in Malta Residence Programmes individuals and families can attain residency status and relocate to Malta. Amongst the programmes, the Malta Ordinary Residence Scheme gives EU/EEA nationals the right to transfer their tax residence to a high quality and safe jurisdiction such as Malta.


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