• 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.