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Member Articles


Malta and EU Tax and Compliance Policy Bulletin 89

Author: David Marinelli Common EU list of third country jurisdictions for tax purposes The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Rus ...

Another Super(annuation) Tax!

The Federal Government has released the draft legislation for the latest tax on Superannuation funds, with the proposed new 15% tax on superannuation fund members with balances more than $3 million in super. This will be ...

Tax Information Exchange between Uruguay and the U.S.

Uruguay has recently signed an agreement (the “Agreement”) to facilitate the exchange of such information. This is to the extent that the information may be foreseeably relevant for the assessment and collection of t ...

VAT: Transitional Application of Exemption for Certain Food Products

Law no. 60-A/2023, of October 31, extends the transitional application of VAT exemption to certain food products until 31 December 2023, amending Law no. 17/2023, of 14 April. In addition, it is integrating other food p ...

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