Insights

Welcome to the world of Transfer Pricing
Malta's Transfer pricing rules Welcome to the world of Transfer Pricing
In the heart of the Mediterranean, Malta has recently introduced formal transfer pricing rules through Legal Notice 284 of 2022. These rules, are set to reshape the landscape of multinational transactions in Malta. The new rules apply to basis years commencing on or after 1 January 2024, affecting both new arrangements and those materially altered after this date.
Michael Agius
| 7 min read |
High Risk and Non-Cooperative Jurisdictions
Updated list - February 2024 High Risk and Non-Cooperative Jurisdictions
The Financial Action Task Force (FATF) maintains a "grey list" of countries with strategic deficiencies in their anti-money laundering and counter-terrorism financing (AML/CFT) frameworks. These jurisdictions are included when they fail to meet FATF standards or if there are concerns about their AML/CFT measures. Reasons for inclusion on the list include weak AML/CFT frameworks, insufficient customer due diligence, lack of cooperation, and presence of terrorist financing. Being on the grey list brings increased international scrutiny, impacts access to global financial systems, and affects a country's economy and reputation. To be removed from the list, countries must address the identified deficiencies and demonstrate progress in strengthening their AML/CFT frameworks.
Ruth Esposito
| 2 min read |
A step-by-step guide to issuing your first Green Bond
Green Finance in Malta A step-by-step guide to issuing your first Green Bond
In an era where sustainability is not just a buzzword but a business imperative, Malta has marked a significant milestone with the issuance of its first green bond. This pioneering move not only reflects the market’s early steps in the commitment to sustainable development. It is a signal that there are new financing avenues for companies looking to contribute to a greener future. But how does a company in Malta issue a green bond? This article provides a simple guide, outlining the main steps and key considerations for companies who are interested in raising capital for environmentally friendly purposes.
Francesca Vella
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The Notional Interest Deduction (NID) Explained
Unlocking Tax Efficiency The Notional Interest Deduction (NID) Explained
Explore the Notional Interest Deduction (NID) and its role in reshaping financing strategies for businesses. Learn how NID bridges the gap between debt and equity financing, offering tax-efficient alternatives. Discover the mechanics of NID, including calculation methods and limitations. Consult the expert advisors at Grant Thornton Malta for personalized tax-saving solutions and embark on a rewarding journey towards financial success.
Michael Agius
| 2 min read |
Malta's nomad residency - a Mediterranean home for globe trotters
Nomad residence programme Malta's nomad residency - a Mediterranean home for globe trotters
Explore Malta's Nomad Residence Programme offering tax exemptions and reduced rates for remote workers. Learn about eligibility criteria, income tax regulations, and reporting requirements for digital nomads. Discover how this scheme facilitates remote living while retaining foreign employment or servicing clients abroad, making Malta an attractive destination for those seeking a tax-friendly environment for their nomadic lifestyle.
Michael Agius
| 4 min read |

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