In 2007, Malta made the final revisions to its corporate tax system to remove the remnants of positive tax discrimination by extending the possibility to claim tax refunds to residents and non-residents alike.
Certain features such as the participation exemption which serve to make Malta a more attractive tax planning jurisdiction were also introduced at this stage.
Over the years Malta has modified and will continue to modify its tax laws to bring them in line with various EU directives and OECD initiatives thus offering an attractive, competitive, fully EU compliant tax system.
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