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The removal of barriers to trade, the free movement of capital and people and the emergence of new technology has allowed people in the EU and around the world to better their circumstances, but lack of regulation has created loopholes in the system.
To fully understand the tax opportunities that arise out of taxation of non-domiciled residents in Malta, it is essential to understand the meaning of domicile and resident status under Maltese law.
Following the 2018 Budget, delivered by the Minister of Finance earlier in October this year, one of the changes being proposed in the said Budget Bill, relates to the remittance basis of taxation.
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