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Contributed Articles - legislation

Company Formation In Malta

Companies registered in Malta which are effectively managed and controlled therein are considered to be resident and domiciled in Malta and thus are subject to income tax in Malta on a worldwide basis at the standard corporate tax rate of 35%...
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Zampa Debattista Q1 VAT Newsletter

Act VII (Budget Measures Implementation Act) 2019 published on 22/03/2019...
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Understanding Belize International Foundations - What You Need To Know

One of the most valuable tools for the foreign investor in Belize is the international foundation. In many ways, an international foundation is similar to a trust. They often achieve the same objectives, and both are appealing strategies to anyone interested in investing offshore...
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International Tax Landscape shake-up for Multinational Businesses

During the last weeks, we have been writing and reviewing significant amendments to corporate laws and tax laws in offshore jurisdictions to satisfy their commitments made pursuant to the OECD's Base Erosion and Profit Shifting (BEPS)...
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Massive legislation changes affecting Offshore Tax Regimes and Economic Substance Requirements

Massive change has swept the offshore industry lately, largely as a result of pressure from the EU and the OECD. As a result of the pressure, many countries have overhauled their tax and company regimes in accordance with perceived EU acceptance...
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The Report

Offshore Trusts Guide: Introduction

Offshore Trusts Guide: Jurisdictions

Bahamas Barbados Bermuda British Virgin Islands Cayman Islands Cook Islands Cyprus Gibraltar Guernsey Isle of Man Jersey Liechtenstein Madeira Malta Mauritius Monaco Nevis New Zealand Panama Seychelles Turks & Caicos Vanuatu