mt-company-residence-and-substance
When a company or family holding company is tax resident in Malta: the Income Tax Act test (incorporated in Malta, or managed and controlled in Malta), what the Act says on a company's domicile and the remittance basis, the controlled foreign company rule with its carve-outs, interest limitation and exit tax under the anti-tax avoidance regulations (S.L. 123.187), and the management and control facts to evidence. Trigger on: Malta company residence, management and control Malta, Malta CFC rules, ATAD Malta, Malta holding company substance.
- License
- AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
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