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…
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…