Amendments to the Malta – Switzerland DTA

Amendments to the Malta – Switzerland DTA

By means of LN 198 of 2021, the Government of Malta has amended the treaty with The Swiss Confederation for the avoidance of double taxation.  The amendments will come into effect on such date as may be announced in the Government Gazette.
Transfer Pricing – Enabling Provision

Transfer Pricing – Enabling Provision

The Budget Measures Implementation Act has introduced an enabling provision in the Income Tax Act which empowers the Minister of Finance to enact rules in relation to transfer pricing. The new article 51 of the Income Tax Act states that such rules may provide...