Malta Tax News

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Treaty between India and Malta signed

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Treaty between Malta and Russia signed

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Heavy restrictions on capital movements enter into force

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Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

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Protocol to treaty between Luxembourg and Malta signed – details

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Treaty between Malta and Norway enters into force

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Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

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New tax incentive to boost digital game industry

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Treaty between Malta and Mexico signed

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Protocol to treaty between Luxembourg and Malta signed

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Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

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Treaty between Malta and Uruguay enters into force

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Treaty between Malta and Saudi Arabia enters into force

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Budget for 2013 – details

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Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

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Protocol to treaty between Malta and South Africa signed

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Tax Agreement between Hong Kong and Malta enters into force

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Treaty between Malta and Norway – Details

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Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

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Treaty between Switzerland and Malta enters into force

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Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

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Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

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Tax agreement between Hong Kong and Malta – details

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Treaty between Bahrain and Malta enters into force

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Protocol to treaty between Malta and Poland enters into force

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Treaty between China (People's Rep.) and Malta enters into force

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Protocol to treaty between Poland and Malta – details

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Treaty between Switzerland and Malta signed and details

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Protocol to treaty between Italy and Malta enters into force

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Treaty between Malta and United States enters into force

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