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Anche Malta inizia a stringere... 2019 Budget

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  • Anche Malta inizia a stringere... 2019 Budget

    Mi arrivano messaggi in merito alla manovra maltese 2019, the budget, pare che stiano cambiando alcune cose... rigiro per gli interessati:



    da pagina 61 del documento, tabella 6.1

    un accenno ai titoli dei vari paragrafi:
    The implementation of the EU Anti-Tax Avoidance Directive (ATAD 1) As from 1 January 2019, Maltese law will provide for the following antitax avoidance measures:
    1.1 Interest limitation
    1.2 Exit tax A change of residence of a company, or the movement of its assets or of its business to another territory will be treated as a taxable exit event...
    1.4 Controlled Foreign Company (CFC) Rules
    2. Implementation of the EU ATAD 2
    3. Implementation of the OECD Multilateral Instrument
    4. Implementation of the EU Mandatory Disclosure Directive (DAC6)
    5. Taxation of the Digital Economy
    7. The Introduction of a Patent Box Regime in line with the EU Code of Conduct on Business Taxation and the OECD BEPS standard
    10. Bilateral Double Taxation Agreements
    meritano approfondimento le regole CFC, anche se immagino, conoscendo alcuni del posto... fatta la legge trovato l'inganno.
    Last edited by ubiquo; 25/10/2018, 11:34.

  • #2
    Se l'EU chiama, Malta deve inginocchiarsi...

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    • #3
      In effetti merita un approfondimento...
      Grazie Ubiquo per la segnalazione

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