Malta has enacted Act No. IX of 2025 on 17 April 2025, implementing key income tax measures for the 2025 financial year. The Act introduces an Elective Tax, allowing for the application of Pillar 2 top-up taxes on an optional basis. This follows

Ukraine’s parliament has extended martial law until August, delaying elections amidst the ongoing war with Russia. The President of Ukraine has extended martial law for 90 days, from 9 May to 6 August 2025, with the signing of Draft Law on 18

The Malta Tax and Customs Administration (MTCA) has announced the launch of a new Large Taxpayer Office (LTO), as part of its broader transformation strategy. This announcement was made by the Government of Malta on 9 April 2025. The LTO is

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

Japan’s House of Representatives has approved the new income tax treaty with Ukraine on 10 April 2025. The new treaty updates tax rules on business profits and investment income, introduces measures to prevent treaty abuse, strengthens tax

The European Free Trade Association (EFTA) member states—Iceland, Liechtenstein, Norway, and Switzerland have signed a free trade agreement (FTA) with Ukraine on 8 April 2025. The agreement will contribute to Ukraine’s resilience, recovery