by Stephen Balzan | Jul 17, 2023 | Articles & Publications
In 2018, the Government of Malta had issued new rules which provide for a notional interest deduction (NID) against the chargeable income of an undertaking for sums that are deemed to be payable by way of interest on risk capital. The NID is designed to align...
by Stephen Balzan | Oct 12, 2017 | Articles & Publications
By means of Legal Notice 262 of 2017, the Government of Malta has issued new rules which provide for a notional interest deduction against the chargeable income of an undertaking for sums that are deemed to be payable by way of interest on risk capital. In the case...
