The Income Tax exemption of capital gains upon certain transfers of shares listed on the Malta Stock exchange has been extended to apply also to transfers of shares listed on foreign stock exchanges recognised by the Commissioner for Revenue. These include:
- Stock exchanges that are members of the World Federation of Stock Exchanges;
- The New York Stock Exchange; and
- Stock exchanges that are included in the register of regulated markets within the European Economic Area maintained by the European Securities and Markets Authority (ESMA).
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