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Malta - Extension of Malta’s Participation Exemption

Country:
Malta
Author:
J.E. Sullivan
Issue:
European Taxation, 2013 (Volume 53), No 13
Published:
1 November 2013
In this note, the author explains the participation exemption regime in Malta, including recent amendments that extend the exemption method to income or gains derived by a company that are attributable to a permanent establishment situated outside Malta, or to the transfer of a PE.
 
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