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Member Articles


Readjustment of the 2021 Tax Calendar

Order No. 191/2021-XXII of 15 June, readjusts the tax calendar for 2021, determining the following: The obligations to file the periodic corporate income tax return (Form 22) for the 2020 tax period and the respective ...

Installment Plans for Tax Debts

The Order 174/2021-XXII of 31 May, determines that the resumption of payment of instalment plans for tax debts in tax foreclosure approved before 1 January 2021, may occur until the end of June 2021, without any increase ...

Why Biden’s Infrastructure Plan Needs Tax Incentives for Businesses

We seem to be at a stalemate, America. President Biden recently made an infrastructure bill counteroffer to Senate Republicans, lowering the total proposed cost from $2.3 trillion to $1.7 trillion. However, Republicans ...

Business Taxation - Malta, EU Tax & Compliance Bulletin

EU Business Taxation for the 21st Century The European Commission has adopted a Communication on Business Taxation for the 21st century to promote a robust, efficient and fair business tax system in the European Union. ...

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