The Shell Companies Directive (ATAD 3): Understanding the Impact on the Maltese Corporate and Financial Services Sector
Malta taxes – How the EU’s Unshell/Shell Companies Directive affects businesses So-called tax havens, such as Malta, have long been a thorn in the side of tax authorities. In particular, the establishment or operation of shell companies has been pilloried. With the EU’s new Unshell/Shell Companies Directive, the authorities want to eliminate this problem and […]