Malta

Transfer Pricing in Malta: A review on Maltese corporate taxation

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Transfer Pricing in Malta

Sustainable development of EU’ economies requires taking into account several issues, which are related to the increased scale of international trade. Globalization has led to a substantial increase of cross-border transactions between related parties and has exceeded 50% of all global trade. The tax rates and accounting principles are different in various countries. Multinational companies … Read more

CCCTB: The concept and the effects in Cyprus and Malta

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CCCTB: The concept and the effects in Cyprus and Malta

When states attain membership of the European Union (EU), the governments are in charge of enacting and implementing their local direct taxation policy. The tax framework of the member-states shall not contravene or interfere the laid down policies and directives of the EU institutions; therefore, the sovereignty of member states is extremely safeguarded. Although the … Read more