The Malta Tax and Customs Administration (MTCA) issued Guidelines concerning the application of Article 6 of the Maltese Income Tax Act (ITA). The Guidelines do...
Recently Malta Enterprise Corporation launched several incentive schemes to support start-ups, SMEs and large enterprises with funding for initial investment...
New VAT guidelines clarify the reduced 12% rate on specific supplies from 1 January 2024. It applies to credit management by third parties, short-term hiring of...
Malta's Transfer Pricing Guidelines, issued in January, simplify pricing for low-value-adding intra-group services, aligning with OECD and EU standards. These...
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