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Welcome to the KPMG knowledge base of research that demonstrates our understanding of complex business challenges faced by companies around the world.

Welcome to the KPMG Malta's knowledge base of research.

The Budget Measures Implementation Act, 2021

Corporate Tax

The Budget Measures Implementation Act, 2021

8 min read

Act XVIII contains fiscal amendments to implement some of the Budget Measures for 2021. We highlight the salient income tax and duty measures enacted.

The Budget Measures Implementation Act for 2021 - the salient tax / duty measures enacted.

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Extension of the Reduced Tax and Duty Schemes on transfers of immovable property

Tax

Extension of the Reduced Tax and Duty Schemes on transfers of immovable property

7 min read

The temporary schemes allowing for the reduction in tax and duty on the transfer of immovable property have been extended until the end of July 2021.

Tax and duty reduction schemes on the transfer of immovable property have been extended.

Year of Assessment 2020 Tax Returns for Fiscal Units

Corporate Income Tax Returns

Year of Assessment 2020 Tax Returns for Fiscal Units

Consolidated tax return.

Low-code automation for the digital enterprise

Enterprise and technical software

Low-code automation for the digital enterprise

3 min read

Solving complex business problems, modernising operations, empowering employees, and enhancing the client experience.

Solving complex business problems, modernising operations, empowering employees, and enhan

Analytics and Information Management

Enterprise Analytics Management

4 min read

Introducing model literacy and discipline to a digital economy.

DAC7 – New reporting obligations for digital platforms

DAC7 introduces new EU tax transparency rules obliging platform operators to disclose data on income derived by sellers via platforms, as from 2023.

DAC7 introduces new EU tax transparency rules.

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Annual Review & Transparency Report 2020

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DAC7 – New reporting obligations for digital platforms

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