CFC Rules (Controlled Foreign Companies)
CFC rules (Controlled Foreign Companies) allow the home state to attribute the income of a foreign company to its domestic shareholder when certain conditions are met.
International Tax PlanningGlossary
Legal and tax terms explained clearly
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Economic Substance
Economic substance means the genuine business activity of a company at its Maltese location - office, staff, decisions taken locally - and is the precondition for tax recognition.
International Tax PlanningExit Tax (Temporary Non-Residence)
Exit taxes charge unrealised gains when a taxpayer moves abroad - the UK has no general exit tax, but the Temporary Non-Residence rule taxes gains realised while non-resident if you were solely UK resident in at least four of the seven tax years before leaving and return within five years.
International Tax PlanningF
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Malta Corporate Income Tax
Malta charges corporate income tax at the standard rate of 35 percent - through the imputation system the effective rate for non-resident shareholders drops to around 5 percent.
Malta Tax MechanismsMalta Limited (Private Limited Company)
The Malta Limited is the corporate form most widely used by international entrepreneurs in Malta - a limited liability company incorporated under Maltese law.
Malta Corporate LawMFSA (Malta Financial Services Authority)
The MFSA is Malta's single financial regulator, responsible for supervising financial services firms, insurers, pension funds and Corporate Service Providers.
Compliance & Regulation