Malta issued Legal Notice 70 of 2025 on 8 April 2025 to transpose Directive (EU) 2023/977. These new regulations replace Council Framework Decision 2006/960/JHA and simplify the exchange of information between law enforcement authorities across EU

Romania’s government approved ratifying the income and capital tax treaty with Andorra on 16 April 2025. Signed on 27 September 2024, it is the first treaty between the two countries, aiming to prevent double taxation and combat tax evasion

Malta’s Commissioner for Tax and Customs  published new guidelines on the VAT exemption for small enterprises on 7 April 2025, following amendments introduced by Act XXXVIII of 2025. The guidelines clarify the application of the exemption

Malta's Commissioner for Revenue has revealed the extended deadlines for submitting corporate income tax returns electronically in 2025. This announcement was made by the Government of Malta on 25 March 2025. The Commissioner for Tax and

South Korea's Ministry of Foreign Affairs has announced that the income tax treaty with Andorra has entered into force on 1 April 2025. The withholding tax rate on dividends is 5% if the owner is a company that has held at least 10% of the

The National Assembly of Korea (Rep.) approved the ratification of  income tax treaty with Andorra on 13 March 2025, which was signed on 3 November 2023. The treaty will take effect once the ratification instruments are exchanged and will apply