• No ‘thin capitalisation’ rules;
  • No transfer pricing rules, but arm’s length approach is recommended;
  • Tax losses may be carried forward indefinitely;
  • No withholding taxes on dividends, interest, and royalties paid to non-residents;
  • Capital gains on transfers of shares in Malta companies by non-residents are generally exempt;
  • Advance revenue rulings available in relation to international tax issues;
  • Extensive double tax treaty network spanning over 60 countries;
  • No exchange controls;
  • Exemptions from stamp duty for companies which have more than 90% of their business interests outside Malta;
  • EU Parent–Subsidiary Directive, Interest & Royalties Directive and Mergers Directive are part of Malta tax legislation.