-
Assessment of non-residents
in the name of a Maltese investment services provider
The
new regime amends the provisions of section 35 of the Income Tax Act in
order to prevent a non-resident client of a Maltese investment manager,
being charged to tax, in the name of the manager, on any profits or gains
arising out of transactions carried out by the manager on behalf of the
client. |
Malta
as a Tax Friendly Jurisdiction
