LATEST ARTICLES
European Union
KPMG Malta
EU Commission issued the proposed Unshell Directive. If agreed upon, it will come into force in 2024 with an element of 2 years' retrospectivity.
Malta
KPMG Malta
The temporary COVID schemes allowing for reduced tax/duty rates on transfers of immovable property have been extended until the end of June 2023.
KPMG Malta
The European Commission will host a workshop on the 23 September 2022 to all PSPs on the CESOP system in light of the new 2024 reporting requirement.
KPMG Malta
On 2nd September 2022, the Commissioner for Revenue (‘CfR') launched a fact-finding questionnaire to better understand how the Foreign Account Tax Compliance Act (‘FATCA')...
KPMG Malta
Malta based gambling operators witnessed several VAT changes over the years starting with the 2015 EU wide introduction of the special rules relating to supplies of electronically...
KPMG Malta
With effect from 1st January 2024, Payment Service Providers (‘PSPs') will face new record keeping and reporting obligations.
Dr Werner & Partner
The demand for tax expertise for such measures has increased dramatically due to increased efforts by companies to relocate business units or entire companies abroad.
WH Partners
In today's WH Insights video, Aleksandr Belugin, Junior Associate at WH Partners talks about tax and NFTs. WH Insights is a video series discussing key legal concepts, trending legal topics, news and legal updates.
CSB Group
There are many reasons why an individual or business may wish to relocate to Malta, such as a stable economy and investment opportunities.
KPMG Malta
On 31st May 2022, the Revenue published a Guidance Note laying down the details of the temporary measure allowing entities with excess capital allowances, as a result of losses suffered...
KPMG Malta
The bedrock of the corporate international tax framework is all set to change from 2023. As part of the reforms introduced under BEPS 2.0, the Inclusive...
KPMG Malta
As the global project to modernise international tax rules nears the finish line, over 130 countries have agreed on a final set of proposals for preventing base erosion and profit shifting (‘BEPS'),
KPMG Malta
Malta is one of the six EU Member States that has, since 2017, provided for an allowance on equity, referred to as ‘Notional Interest Deduction' or ‘NID'.
KPMG Malta
The Revenue publishes FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC6/MDR) on its website.
KPMG Malta
The European Commission agreed to the introduction of Council Directive 2022/542 – the Reduced VAT Rates Directive.
KPMG Malta
The 15% tax rate on profits derived from the assignment of rights under promise of sale agreements has been extended until the end of 2022.
KPMG Malta
The CfR has issued a notice reminding taxpayers of the obligation to file Intrastat Declarations in respect of intra-Community movement of goods.
KPMG Malta
The Commissioner for Revenue issued draft Transfer Pricing Rules for public consultation.
KPMG Malta
Liaise with us to learn more about the new CSRD reporting requirements and what you can do to be prepared.
KPMG Malta
The Rules increase the said rate of interest and additional tax to zero point six per cent (0.6%), formerly 0.33%, for each calendar month or part thereof with effect from 1 June 2022.
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