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Member Articles


Tax Proposals Related to the Biden Budget Plan

Author: Charles F. Schultz III On Friday May 28th, President Biden’s administration released its proposed budget for fiscal year 2022. As part of the release, the administration also published the General Explanations ...

Transfer Pricing - Malta, EU Tax & Compliance Bulletin

Malta Transfer Pricing Enabling Provision The Budget Measures Implementation Act has introduced an enabling provision in the Income Tax Act which empowers the Minister of Finance to enact rules in relation to transfer p ...

Taxation of Trusts

The government has published its long awaited response to HMRC's 2018 consultation on the taxation of trusts. The conclusion was that the responses did not indicate a desire for comprehensive reform of trusts at this st ...

Extension of VAT Exemption of Goods Needed for the Pandemic

Law No. 33/2021 of 28 May, extends until 31 December 2021 the value added tax (VAT) exemption for intra-community transfers and acquisitions of goods needed to combat the effects of the pandemic disease COVID-19. This l ...

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