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...
This article examines a tax treatment of Collective Investment Vehicles in the light of double tax treaties.
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...
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.
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...
This article explores the implications of MFSA's classification of binary options as MiFID instruments.
Malta provides a series of schemes and fiscal incentives to investors setting up their Malta digital gaming operation for their international digital gaming projects
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...
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...
Malta's Participation Exemption and Maltese holding companies. Participation holdings and participation exemption regime.