The Fiscal Unit regime was introduced by the Consolidated Group (Income Tax) Rules, 2019 — effective from financial periods starting in 2019 (first relevant assessments 2020). ...
Before determining the tax treatment of rental income, one would have to look at the nature of the rental income and understand whether such rental income is considered to be active business profits, or passive income. Dis...
Malta has been attracting attention for centuries simply because its geopolitical location makes it one of great importance for strategic matters. While in the past conquerors and empires...
Malta has a straightforward tax regime with many of the popular taxes in other countries do not apply to Malta, there are no withholding taxes on dividends, interest and royalties, there is no ...
Irrespective of whether a person is a foreigner or Maltese national, they have the right to establish a Maltese foundation. They must comply with the approved regulations in order to do s...
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