Malta Tax News

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Protocol to treaty between Malta and Singapore enters into force

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Branch profits exemption and expanded royalty exemption – introduced

27 June 2013

Treaty between Malta and Russia signed

24 June 2013

Treaty between India and Malta signed

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Protocol to treaty between Luxembourg and Malta signed – details

6 May 2013

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

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

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

4 May 2013

Treaty between Malta and Norway enters into force

4 May 2013

New tax incentive to boost digital game industry

4 May 2013

Treaty between Malta and Uruguay enters into force

25 March 2013

Treaty between Malta and Saudi Arabia enters into force

25 March 2013

Protocol to treaty between Luxembourg and Malta signed

25 March 2013

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

25 March 2013

Treaty between Malta and Mexico signed

25 March 2013

Budget for 2013 – details

10 February 2013

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

9 February 2013

Protocol to treaty between Malta and South Africa signed

14 October 2012

Treaty between Malta and Norway – Details

3 September 2012

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

3 September 2012

Treaty between Switzerland and Malta enters into force

3 September 2012

Tax Agreement between Hong Kong and Malta enters into force

3 September 2012

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

29 July 2012

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

29 July 2012

Tax agreement between Hong Kong and Malta – details

3 June 2012