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 Priscilla Mifsud Parker
A comparison of the main features and requirements of Malta trusts and foundations
 11 июл 2019 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.
 11 июл 2019 Maria Chetcuti Cauchi
Malta trusts have recently gained significant popularity as a relatively simple manner in which a person can protect his assets and prepare for the future. Upon consideration of Maltese trust law, one is able to determine the roles required for the formation of a trust.
 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.
 01 июл 2019 Michelle de Maria
The OECD Multilateral Instrument – the international tax reset
 26 июн 2019 Antoine Saliba Haig
Maltese Citizenship in light of the Nottebohm case
 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.
 14 май 2019 Maria Chetcuti Cauchi
Compare and Contrast Real Estate Investment Trusts (REITs) Regimes, their asset classes activities and the Malta new proposed REIT regime


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