Articles & Publications

The Debt Equity Bias Reduction Allowance (DEBRA)

On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a notional deduction on growth in equity and an additional limitation on interest deduction for corporate income tax...

Malta Digital Nomads

A Digital Nomad is a person who can work remotely and who regularly travels to different locations. Modern technology is so important for them as this allows them to work from different locations around the world.  Malta has 5G nationwide coverage. Digital nomads...

NOMAD RESIDENCE PERMIT HOLDERS IN MALTA

Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals.  Some of the expatriates are digital nomads who have been attracted by Malta’s lifestyle and climate as...
ATAD 3 – EC targets shell companies 

ATAD 3 – EC targets shell companies 

The European Commission has on the 22nd December 2021 proposed a directive, the main aim of which is to increase scrutiny for EU undertakings with no or minimal substantial presence and real economic activity (referred to as ‘shell companies’) to prevent them from...

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Budget Measures Implementation Act

Budget Measures Implementation Act

By means of Act No. VII of 2022, the Government of Malta has on the 8th February 2022, published the necessary measures which were originally announced in the Malta Budget Speech for the year 2022.  The measures come into force on the 1st January 2022,...

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Amendments to the Companies Act

Amendments to the Companies Act

On the 26 October 2021, Maltese Parliament enacted Act LX of 2021, which includes a number of amendments to the Companies Act.  Such amendments are aimed at enhancing transparency of information concerning directors and shareholders of companies registered in...

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