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Member Articles


VAT - Amendment of Declaration Forms and Respective Filling Instructions

By Ordinance no. 337/2023 published on the 07th of November, which entered into force on November 8, 2023, the Secretary of State for Tax Affairs amended the model of the monthly global declaration referred to in article ...

Malta and EU Tax and Compliance Policy Bulletin 89

Author: David Marinelli Common EU list of third country jurisdictions for tax purposes The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Rus ...

Another Super(annuation) Tax!

The Federal Government has released the draft legislation for the latest tax on Superannuation funds, with the proposed new 15% tax on superannuation fund members with balances more than $3 million in super. This will be ...

Tax Information Exchange between Uruguay and the U.S.

Uruguay has recently signed an agreement (the “Agreement”) to facilitate the exchange of such information. This is to the extent that the information may be foreseeably relevant for the assessment and collection of t ...

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