Malta Tax News
Treaty between Jersey and Malta enters into force
Protocol to treaty between Malta and Lebanon enters into force
Protocol to treaty between Malta and France enters into force
Protocol to treaty between Italy and Malta – details
Protocol to treaty between France and Malta – details
Treaty between Isle of Man and Malta – details
Treaty between Malta and Qatar enters into force
Treaty between Jersey and Malta – details
Treaty between Jersey and Malta – details
Dutch dividend withholding tax exemption extended to certain EEA countries
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Protocol to treaty between Lebanon and Malta signed
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
European Commission refers Germany to ECJ over taxation of outbound dividends
Protocol to treaty between Malta and Italy signed
Treaty between Ireland and Malta enters into force
Treaty between Qatar and Malta initialled
Treaty between Malta and Ireland – details
Loss carry-forward extended to 10 years
Treaty between Switzerland and Malta signed
Treaty between United States and Malta referred to US Congress for ratification
Treaty between Ireland and Malta signed
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Treaty between Malta and Greece enters into force
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Protocol to treaty between France and Malta signed
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
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