The government of Malta has issued a legal notice revising the local rule on deductions for capital expenditure related to intellectual property or intellectual property rights for income tax purposes on 13 September 2024. The provisions of these

The income tax treaty between Curacao and Malta will enter into force on Sunday, 1 September 2024. The treaty will apply from 1 January 2025. Malta utilises the credit method to eliminate double taxation. Curacao can employ either the

Malta's Commissioner for Revenue has published Guidelines on the VAT exemption on other scheduled sea transport of passengers on 1 August 2024. The purpose of this document is for the Commissioner for Tax and Customs ('CfTC') to determine, in

The Netherlands published the Law of 27 July 2024 in the official gazette, on 25 July 2024, ratifying the pending income tax treaty between Curaçao and Malta. The treaty aims to prevent double taxation and eliminate fiscal evasion regarding income

Malta and Romania signed an amending protocol to the 1995 Malta-Romania Income Tax Treaty on 4 July, 2024, aiming to enhance the original tax treaty between the two countries on the avoidance of double taxation and the prevention of fiscal

The Commissioner for Tax and Customs notified that the year of assessment 2024 electronic corporate income tax return is now available on their online services on 18 June, 2024. The supplemental document in case of a Fiscal Unit is also available