A review and commentary
In presenting the Malta Budget 2017, the Minister for Finance announced the introduction of the Notional Interest Deduction (NID) – a fresh concept in Malta, which aims to simplify the Maltese tax system and approximate the tax treatment of equity with that of debt.
At the request of the European Commission, the consulting firm PwC, in co-operation with Oxford University Innovation (Oxentia), is implementing the Smart Factories project, whose main objective is to create a network of so-called Digital Innovation Centres and provide them with a training programme to increase their efficiency. This is part of the EU's Digitising European Industry initiative, which involves the use of new technologies to help European industry generate an estimated additional €110 billion in revenue per year.
The Voluntary Occupational Pension Scheme Rules, introduced by virtue of Legal Notice 228 of 2017 (the ‘Rules’), set out the fiscal measures announced in the 2017 Budget Speech relating to voluntary occupational pension schemes. They are the first set of tax measures introduced to incentivise a Pillar II pension system in Malta.
Detailed insight into how the next generation of leaders are overcoming today’s challenges and keeping their families and businesses thriving. Find out how the next gen of family leaders are tackling key issues in like digital, professionalisation and social impact.
Our 'Workforce of the future' report examines four worlds of work in 2030, to show how competing forces are shaping the workforces and jobs of the future. PwC's global People and Organisation Leaders, Jon Williams, Carol Stubbings and Bhushan Sethi discuss how these forces this will influence the world of work over the next decade.
This month’s Global Economy Watch looks at the expansion of pan-African banking and the potential benefits to the region. It also takes a look at how the Fed plans to unwind their unconventional monetary policy, and the growth possibilities for European tourism.
Neville Howlett and Tom Dane talk about the introduction of the new sub-indicator in the Paying Taxes study - the post-filing index. The report looks at two post-filing processes; obtaining a VAT refund and correcting a corporate income tax return and dealing with any corresponding tax.
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