News

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.

Budget Measures Implementation Act – Changes to the Duty on Documents and Transfers Act

The Malta Government has on the 16th April 2021, by means of ACT XVIII of 2021 published and enacted a new Act which will be implementing the budget measures for the year 2021.  The budget measures  were announced by the Minister of Finance in his budget speech in...

Budget Measures Implementation Act – Changes to the Income Tax acts

The Malta Government has on the 16th April 2021, by means of ACT XVIII of 2021 published and enacted a new Act which will be implementing the budget measures for the year 2021.  The budget measures  were announced by the Minister of Finance in his...
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...

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AMENDMENTS TO THE REVENUE ACTS

AMENDMENTS TO THE REVENUE ACTS

Act VIII of 2021 was published on 12 March 2021 which introduces a series of amendments to a number of fiscal laws such as the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfer Act and the Value Add Tax Act  The amendments are intended...

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