Articles

HNWI Scheme in the light of double tax treaties

High Net Worth Individual (HNWI) scheme introduced by Malta in 2011 is based on remittance basis taxation what may raise some questions about application of tax treaties to persons benefiting from...

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DTA Tax Treatment of Malta Collective Investment Vehicles

This article examines a tax treatment of Collective Investment Vehicles in the light of double tax treaties.

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Malta Tax Information Exchange Agreements

In response to the global trend in tax transparency and international co-operation, Malta has already concluded three Agreements on Exchange of Information in Tax Matters: with Bahamas, Bermuda and...

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Using Malta Funds for Polish Optimalization Structures

This publication presents short description of Malta funds and their usage in the light of tax law amendments regarding funds which will be welcomed in Poland as of 1st January 2014.

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Malta Family Business Act - a First

MALTA FAMILY BUSINESS ACT - a first - a significant section of many economies, making up 35 per cent of businesses in Switzerland, 80 per cent in Malta and 90 per cent in Turkey. In recent years...

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Malta Binary Options

This article explores the implications of MFSA's classification of binary options as MiFID instruments.

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Malta Digital Gaming Incentives

Malta provides a series of schemes and fiscal incentives to investors setting up their Malta digital gaming operation for their international digital gaming projects

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Malta hNWI tax residence

Malta is an attractive destination for European HNW individuals & families seeking a safe & tax efficient country of residence. HNWI residence schemes are available to European HNWIs from...

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Malta Taxation of Collective Investment Funds

The Malta tax treatment on income of hedge funds hinges on the differentiation made between 'Prescribed' and 'Non-Prescribed' funds.  A Prescribed fund is subject to tax in...

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Malta's Participation Exemption

Malta's Participation Exemption and Maltese holding companies. Participation holdings and participation exemption regime.

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