Malta and its tax system
Malta lies at the heart of the Mediterranean, a few hours’ flight from most European cities and from North Africa. The advantage of living in…
Aviation industry in Malta
Aviation industry in Malta With the enactment of the Aircraft Registration Act, intended to firmly put Malta on the map of international aviation registers, Malta…
The full imputation system – Malta
In many countries the corporate tax system is a classical system. In other words, corporate profits are first taxed in the hands of the company…
The tax refund system in Malta
The six-sevenths (6/7) refund This refund may be claimed when profits are paid by way of dividends out of profits allocated to the Maltese taxed…