Malta - Extension of Malta’s Participation Exemption
- Country:
- Malta
- Author:
- J.E. Sullivan
- Issue:
- European Taxation, 2013 (Volume 53), No 12
- 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.