Malta's wide network of
Double
Taxation Agreements as well as other
methods for relieving Double Taxation on cross border transactions
provide an excellent basis for establishing tax efficient structures
including International Trading Companies and Holding Companies.
Although there is no specific regime for a holding company structure,
Maltese companies with a Participating Holding are attractive
vehicles in international tax planning. Even if a company has
no participating holding, the operation of the Flat Rate Foreign
Tax Credit and the system of tax credits and tax refunds under
Malta’s full imputation system prove to be very attractive
and tax efficient for finance and treasury companies, IPs, banks
and other financial institutions.
Captive Insurance Companies or Affiliated Insurance Companies
as they are known in Malta, Collective Investment Schemes and
Professional Investor Funds are also attractive vehicles because
of the regulatory environment, tax exemptions and the single
passport rights.
Malta has also made a remarkable reputation in the online gaming
and betting business.
Apart from the modern regulatory framework and efficient tax
system, Malta has basic advantages of location, human resources,
infrastructure and flexible operating cost base that provide
excellent opportunities and incentives.
Our firm can help you set up in Malta and assist as your business
develops. We provide advice on set up structures and assist
on any applications which may be necessary. We also provide
company administration and management services and fiduciary
or nominee services.
If you would like further information on our International Business
contact walter.cutajar@rsmmalta.com
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