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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.
Successive Maltese governments have sought to enter into double taxation agreements with other countries to encourage international trade and the growth of financial services, while at the same time curbing tax evasion.
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