Specialty Group: TAG Tax

Malta Transfer Pricing Enabling Provision The Budget Measures Implementation Act has introduced an enabling provision in the Income Tax Act which empowers the Minister of Finance to enact rules in relation to transfer p ...

The government has published its long awaited response to HMRC's 2018 consultation on the taxation of trusts. The conclusion was that the responses did not indicate a desire for comprehensive reform of trusts at this st ...

A draft of the detailed new amnesty law entitled "The Draft Law on Restructuring of Certain Receivables and Amendments to Certain Laws" ("Draft Law") which offers taxpayers a broad amnesty for most types of unpaid taxes ...

Law No. 33/2021 of 28 May, extends until 31 December 2021 the value added tax (VAT) exemption for intra-community transfers and acquisitions of goods needed to combat the effects of the pandemic disease COVID-19. This l ...