cONTINUE rEADING
A presentation outlining how Malta features as a jurisdiction for managing wealth and a platform for international business and business support operations and an overview of the salient points of Malta's tax system relevant to its use in tax planning:
- Residence & Domicile
- Corporate Tax & Effective Tax
- Participation Exemption Regime
- Limited Capital Gains Taxation
- Non-Taxes
- Summary of Income Flows.
The overview goes on to provide tax planning ideas and typical structures using Malta Companies in tax planning:
- Flow-through structures using Malta's Participation Exemption,
- Malta Holding Company Structures,
- Capital Gains Structures,
- Trading Company Structures,
- 2-tier Structures,
- Malta Branch Structures,
- Continuation of Companies in Malta,
- Non-Domiciled Companies managed, controlled (resident) in Malta
- IP and Royalty Structures.
