Malta - The Combined Effective Corporate Tax Rate in Malta Explained
- A. Vroom
- European Taxation, 2010 (Volume 50), No 9
- 3 August 2010
In this note, the author explains Malta’s full imputation system, as well as its tax refund system and concludes that, as a result of the operation of these two systems, although the corporate average effective tax rate is high in Malta, the combined average effective tax rate is one of the lowest in the European Union.