Integrated Professional Services: A question of Shared Values

The term ?professional services? covers a wide range of activity, from advisory to management support to broker to financial planner,

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07 Feb 2013

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VAT treatment of aircraft leasing

The Maltese Value Added Tax Department issued guidelines on the VAT treatment of the private leasing of aircraft. The guidelines

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05 Feb 2013

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New Malta – Switzerland and Malta-Hong Kong DTAs

In terms of Legal Notice 322?of 2012, the new Malta-Switzerland?Double Taxation Agreement has come into force on the 6th July

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Irregularities committed by the issuer of a tax invoice should not limit input VAT deduction (Mahageben case)

On 21st June 2012, the Court of Justice of the European Court (CJEU) decided in joined Cases C-80/11 and C-142/11,

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CJEU rules that portfolio management services are subject to VAT (Deutsche Bank C-44/11)

On the 19th July 2012, the Court of Justice of the European Union confirmed the AG’s opinion and decided that

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New tax exemption on royalty income

In our Malta Budget 2012 Tax Highlights, we had announced the introduction of a new income tax exemption on royalties

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