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February 2023
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Basic Must Know Maltese VAT
Value-Added Tax (VAT) is a transaction-based tax, having nothing to do with how much income one earns in a particular year like income tax. This ...
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Participation Exemption Report
Companies incorporated in Malta are treated as domiciled and residents in Malta and are subject to tax on their worldwide income and capital gains. Therefore ...
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Taxation of Shipping Enterprises in Malta
When determining under which flag administration a vessel is to be registered, fiscal considerations will surely be of crucial importance. European Union Member States took ...
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