Malta has recently introduced an exemption on income or gains derived by a company registered in Malta which are attributable to a permanent establishment situated outside Malta. Prior to the introduction of this exemption such income or gains would be chargeable to tax in Malta and be entitled to a credit of any foreign tax paid.
For more information please visit Malta: Tax Exemption on branch profits
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
