The Malta VAT treatment of Directors’ fees
MIT Information Paper on the Malta VAT treatment of Directors’ fees
Interpreting the Mandatory Disclosure Rules for Tax Intermediaries
MIT Position Paper 03/2020 on the Mandatory Disclosure Rules for Tax Intermediaries.
MIT Q&As – TRA110 (updated Dec 2020)
Some Q&As on the TRA110
VAT treatment of reimbursement of employee costs
MIT Position Paper 02/2020
Interpreting Regulation 7 of the VAT Grouping Regulations
MIT Position Paper 01/20
CFC rules under ATAD
This paper outlines the discussion points of the MIT’s CFC Master Class entitled ‘CFC Rules under ATAD: interaction with EU fundamental freedoms and the potential effects on tax planning’, and sets out the Institute’s views on some of the key points.
Tax Refund Claim Forms – FAQs
This guide addresses the frequently asked questions around the preparation and submission of Tax Refund Claim Forms and related documentation
The basis of taxation for individuals
Technical Paper prepared by the Direct Tax Committee of the Malta Institute of Taxation on the basis of taxation for individuals, examining the notion of ‘residence’ of individuals for tax purposes.
VAT & Distributed Ledger Technology
Technical Paper prepared by the MIT’s Indirect Tax Committee in October 2018 on the VAT considerations relevant to transactions and arrangements involving Distributed Ledger Technology.
Digitalisation: is it a catalyst for International Tax Reform?
This paper outlines the various issues raised and discussed during the MIT Master Class, and sets out the Institute’s views on some of the key points.
Taxation of the Digital Economy
MIT position paper on the EU Commission Proposals for the Taxation of the Digital Economy, submitted jointly with the IFSP.