Finance & Taxation

Acquiring, Losing or Reviving Tax Domicile under Maltese Law What is a Malta Tax Domicile? Dr Jean-Philippe Chetcuti defines a Malta tax domicile to be an ever-pervading connection with Malta that one is born with, retains despite relocating outside Malta, loses upon establishing substantial ties elsewhere while severing ties absolutely with Malta, and revives upon

DTA Tax Treatment of Malta Collective Investment Vehicles Domestic and international legal framework Collective investment funds take different legal forms and their tax treatment varies from country to country. It is therefore often unclear whether the benefits of tax treaties are available to the funds themselves. Further, the question arises if, where these benefits are

The Netherlands-Malta Double Tax Agreement On 18th May 1977, Malta and the Netherlands signed the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. The treaty came into force by Legal Notice 90 of 1980 and was subsequently amended by the Protocol in 1995. Moreover, relations

Malta Involvement in Exchange of Information in Tax Matters Malta, as a member of the EU and a state committed to transparency, implements number of international tools designed for exchange of information in financial matters. Below we present the most important regulations. Savings Directive Under the Savings Directive (2003/48/EC) all member states are ultimately expected

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. Malta participation in exchange of information initiative The first one, with Bermuda, was signed on 24th November 2011 (L.N. 120 of 2013) and it was followed