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Member Articles


Why Biden’s Infrastructure Plan Needs Tax Incentives for Businesses

We seem to be at a stalemate, America. President Biden recently made an infrastructure bill counteroffer to Senate Republicans, lowering the total proposed cost from $2.3 trillion to $1.7 trillion. However, Republicans ...

Business Taxation - Malta, EU Tax & Compliance Bulletin

EU Business Taxation for the 21st Century The European Commission has adopted a Communication on Business Taxation for the 21st century to promote a robust, efficient and fair business tax system in the European Union. ...

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 ...

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