The history and objectives of the Maltese tax system.

Until the 80s of the last century, Malta was synonymous with an offshore location with low taxation.

Now, and after the legislative changes introduced with the Income Tax Act and the Income Tax Management Act of 1994, the country has gone beyond the image of a Mediterranean tax haven.

In fact, on its journey to become a modern and dynamic financial center Malta joined the European Union in 2004.

He carried out the 2007 tax reform, which was very important, since the participation exemption was introduced.

The tax benefits of the International Trading Companies ITC have also been abolished.

Later, in 2010 the same fate befell the International Holding Companies IHC.

From the same year the Republic of Malta was included in the so-called whitelist, international.

History teaches us how the Maltese tax system is aimed almost exclusively at promoting foreign investments and at supporting and increasing the development of financial services.

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