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CFR CLARIFICATION ON ‘RECOGNISED STOCK EXCHANGES’

The Office of the CfR has in November 2022 issued a guidance note which clarifies which stock exchanges are to be recognised by the CfR for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act: These are: You can read the guidance note by clicking here.

Written By Stephen Balzan

On January 5, 2023
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The Office of the CfR has in November 2022 issued a guidance note which clarifies which stock exchanges are to be recognised by the CfR for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act:

These are:

  • Stock exchanges that are members of the World Federation of Stock Exchanges
  • The New York Stock Exchange
  • Stock exchanges that are included in the register of regulated markets within the European Economic Area maintained by the European Securities and Markets Authority (ESMA)

You can read the guidance note by clicking here.

How can we help?  

 

For further information, please contact us on [email protected]. ACT can help you understand the changes to the income tax, accounting, corporate and VAT rules and how these can impact your business.   

 

Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria.  For an appointment in our Gozo office, please call on +356 21378672 or send us an email on [email protected]. 

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