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Malte


  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

  • 15-April-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Malta (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Malta, which is accompanied by a document addressing the implementation of best practices.

  • 1-September-2020

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2020 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Malta.

  • 20-December-2018

    English, PDF, 1,276kb

    Definitive MLI Position for Malta

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Malta, deposited with the instrument of ratification, approval, or acceptance.

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  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Malta (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Malta, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.

  • 8-July-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

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  • 5-April-2012

    English

    Peer Review Report of Malta - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Malta.

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  • 21-December-2018

    English

    Malta and Singapore deposit their instruments of ratification for the Multilateral BEPS Convention

    Malta and Singapore have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, Angel Gurria, therewith underlining their strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

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