The Malta Tax & Customs Administration has published a new guidance regarding the taxation of insurance businesses, following the adoption of IFRS 17 Insurance Contracts Rules on 25 October 2024. In 2017, the International Financial Reporting

Malta’s finance minister, Clyde Caruana, presented the 2025 budget in the parliament on Monday, 28 October 2024. The 2025 budget includes the following proposed tax measures: Global minimum tax rate Malta has decided to delay the adoption

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 government has released a legal notice 228 of 2024 designating services by dental technicians, psychotherapy and counselling professions as medical professions for VAT exemption purposes under the Value Added Tax Act (Amendment of Fifth

Argentina and Vietnam have initiated negotiations for an income tax treaty. The aim of establishing a double tax treaty is to eliminate double taxation and avoidance of tax evasion between the two countries. Both nations seek to align this tax

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