CORPORATE TAX
Double Taxation Relief
EMCS may advise and assist on the interplay of the various types of tax reliefs and credits as will as other deductions and how combining these possibilities may reduce the COMET.
Fiscal Consolidation
EMCS may assist with all aspects of the group consolidation rules including the initial application and termination, filing requirements, acting as tax representative, and advising on the tax rules to ensure a smooth operation of the fiscal unit.
Participation Exemption and Recognised Stock Exchanges
EMCS may advise and assist with respect to these exemptions as well as other exemptions which may be applicable to your particular situation in order to maximise your income and gains.
Notional Interest Deduction
EMCS may advice and assist even in these complex situations to ensure adherence to the legislation and the guidelines issued by the tax authorities.
Cross Border Conversions under the Mobility Directive
EMCS may assist in the drawing up of the draft terms as well as other corporate documents, completion of forms, and submission and liaising with the Malta Business Registry. We will also liaise with the advisors in the other jurisdiction to ensure a smooth process in both jurisdictions.