(1) For the purposes of this convention the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2) The term “permanent establishment” includes especially…
On the 22nd May 2018, two new legal notices concerning VAT matters were published, to enact VAT regulations announced by the Minister for Finance in the 2018 Budget.
VAT Grouping – The salient points of the legal notice entitled “Value Added Tax (Registration as a Single Taxable Person) Regulations …
The General Data Protection Regulation (GDPR) has dramatically changed the data protection landscape for EU businesses and citizens when it came into effect on May 25, 2018. This new regulation has superseded the Data Protection Act (DPA) of 1998 and has strengthened data privacy in the EU. Personal data held by …
The ECOFIN Counci, on 13/03/18, agreed on a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation implementing mandatory automatic exchange of information in relation to reportable cross-border arrangements in order to disclose potentially aggressive tax planning …
At the TAG Alliances, we powerfully amplify the strengths and prominence of our members and strategic partners, to each other, as well as to industry …
For the sixth consecutive year, Accountancy Age Magazine has recognized TAG Alliances as one of the top three accounting alliances in the world. The rankings, which are based on …
Doubts being aired internationally about Malta’s tax regime will not go away. Although our critics do not have any moral high ground to stand on, the …
On the 23 June 2016 the British people voted to leave the European Union in an exemplary manifestation of the democratic process. Why Brexit? This did no…
€5,785,000,000 – this is the size of ‘our’ national debt as at December 31, 2016. This is my estimate based on adjusted September 2015 and 2016 official …
Winston Churchill, speaking in Zurich in September 1946, famously said: “We must build a kind of United States of Europe..”, intending Germany and France…
Investment Under Threat – It seems that our tax system is quite the topic of conversation. It has even been called “not European”, “not social” and …
The Organisation for Economic Co-operation and Development (OECD) had set up the Multilateral Competent Authority Agreement (MCAA). The objective of the MCAA is to create a framework for the systematic and periodic transmission of …
The Organisation for Economic Co-operation and Development (OECD) had set up the Multilateral Competent Authority Agreement (MCAA). The objective of the MCAA is to create a framework for the systematic and periodic transmission of …
Malta has the ninth ‘most powerful’ passport in the world, on par with Iceland, according to this year’s Passport Index. The index is drawn up by …
Whether you are starting a new business or are managing a mature one, you need at least one radical business idea for the year. Why? Because without that…
Group companies or individuals are:
- registered as Auditors in Malta
- registered as Accountants in Malta
