Following recent developments in Cyprus, the Government of Malta has issued the following statement confirming that Malta’s banking sector is ‘robust’ and ‘stable’. Malta joined the euro area in 2008 in order to further enhance its macroeconomic and financial stability, and to contribute to the stability of the euro area-wide economic and financial system. Together...
C. Fino + Sons Limited, one of the oldest and most reputable furniture houses in Malta, has opened a ‘Veneta Cucine’ showroom in Tunis, Tunisia. David Zahra & Associates Advocates was responsible for legal guidance regarding the setting up of the joint venture structure in Tunisia. The showroom, covering 450 m2, is situated in Ain...
The Malta Financial Services Authority (MFSA) has announced that the new regulations which transpose certain parts of the Alternative Investment Fund Managers Directive have been published in the Government Gazette on 8 March 2013. The legal notices published are the following: 1. L.N. 113 of 2013: Investment Services Act (Marketing of Alternative Investment Funds) Regulations, 2013; 2....
The agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed by the Government of Malta and the Government of Guernsey on 12 March 2012 will enter into force on 10 March 2013. The treaty generally applies from 1 January 2014.
A new scheme by means of which companies that commission a digital game as a marketing tool to promote their products or services online are entitled to a tax credit equivalent to 100% of the total subcontracted costs incurred, up to a maximum of €15,000, has been launched by Malta Enterprise. The scheme will be...
The Malta Financial Services Authority (MFSA) has recently published a Corporate Governance Manual for Directors of Investment Companies and Collective Investment Schemes intended to guide directors in implementing good corporate governance in investment funds. This manual highlights, amongst other issues relating to directors, the role, duties and obligations of directors, and also goes into the...
The avoidance of double taxation agreement between the Government of Malta and the Norwegian Government, signed on 30 March 2012, entered into force on 14 February 2013. The treaty generally applies from 1 January 2014 and replaces the Malta – Norway Income Tax Treaty signed in 1975.
Malta and the Principality of Liechtenstein have recently initialled a corresponding agreement in respect of taxes on income and on wealth after six months of negotiations. The bilateral double taxation agreement treaty largely follows the Organization for Economic Cooperation and Development’s Model Convention and governs the tax treatment of wealth structures and funds. It is...
David Zahra has recently delivered a lecture on ‘Islamic Finance’ as part of the 12° Corso biennale in Dottrina Sociale della Chiesa organised by the Fondazione Centesimus Annus – Pro Pontifice and the Pontificia Universita’ Lateranense. The lecture took place on Saturday 12th January 2013 at the Istituto Maria Santissima Bambina, Città del Vaticano. The Corso biennale...
The Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income between Malta and Israel has been ratified by both countries and the Convention’s provisions have now come into force. The Convention was signed on 28 July 2011.
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