Orbitax Tax News & Alerts
Malta's Tax news & updates from Orbitax and partners
Malta Tax News
Protocol to treaty between Lebanon and Malta signed
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
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
Loss carry-forward extended to 10 years
Treaty between Switzerland and Malta signed
Treaty between Qatar and Malta initialled
Treaty between United States and Malta referred to US Congress for ratification
Treaty between Malta and Ireland – details
Treaty between Ireland and Malta signed
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
Treaty between Malta and Greece enters into force
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
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
Protocol to treaty between France and Malta signed
Treaty between United States and Malta - details
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Treaty between United States and Malta initialled
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Treaty between US and Malta – negotiations
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