by Stephen Balzan | Nov 18, 2016 | Articles & Publications
This article deals with the tax considerations arising out of tax treaties when dealing with passive income, in particular the manner in which Contracting States share jurisdiction to tax when negotiating tax treaties and the way relief from double taxation is... 
by Stephen Balzan | Sep 26, 2016 | Articles & Publications
As an international financial services centre, Malta grants various forms of fiscal incentives to Maltese companies and their shareholders, which makes it one of the most tax efficient jurisdictions within the European Union. Such fiscal incentives include: The... 
by Stephen Balzan | Sep 26, 2016 | Articles & Publications
As an international financial services centre, Malta provides for various fiscal incentives both to Malta companies and also to their shareholders. This makes Malta a very tax efficient jurisdiction where to set up companies to hold intellectual property such as... 
by Stephen Balzan | Aug 12, 2016 | Articles & Publications
Broader indirect tax challenges In our 34th and last article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how the second challenge i.e. the low or no vat collected from sales by... 
by Stephen Balzan | Aug 8, 2016 | Articles & Publications
Broader indirect tax challenges In our 33rd article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the second challenge for vat systems, in particular where products are acquired...