Corporate Income Tax in Spain
For Spain, the corporate income tax (Impuesto sobre Sociedades) is governed primarily by Law 27/2014, of November 27, on
Personal Tax Deductions and Benefits in Spain
Spain offers various tax deductions to individuals, including: * Housing Deductions: Deductions for mortgage interest payments on primary residences, property taxes,
Personal Income Tax in Spain
Personal income tax in Spain is calculated based on a progressive tax rate system, where the tax liability increases with
Tax Treaties of Spain
Tax Treaties of Spain Country Date of Treaty Algeria 29/12/1978 Argentina 10/02/1979 Australia 13/10/2011
Tax Residency Criteria in Spain
In Spain, an individual or entity is considered a tax resident if they meet any of the following conditions outlined
Tax Fraud in Malta
In Malta, tax fraud is broadly defined as any deliberate attempt to evade or avoid the payment of taxes owed
Specific Taxes Applicable in Malta
Malta imposes various specific taxes in addition to corporate and personal income taxes. These include: * Value-Added Tax (VAT): A consumption
Tax Breaks for Expats and Digital Nomads in Malta
Expatriates and digital nomads may qualify for specific tax breaks in Malta based on their residency status and income sources.
Taxation of Cryptocurrencies in Malta
In Malta, cryptocurrencies are classified as assets for tax purposes. The legal definition of cryptocurrencies recognizes them as digital assets
Capital Gains Taxation in Malta
The taxation of capital gains in Malta is primarily governed by the Income Tax Act (Chapter 123 of the Laws
Business Expenses in Malta
Deductible Expenses Nature of Expense Conditions/Requirements Legal Basis (Article/Section) Operational Costs N/A Income Tax Act, Article 4
Business Forms and Independent Professional Statuses in Malta
Legal Forms for Companies: a. Private Limited Liability Company (Ltd): * Characteristics: Separate legal entity, limited liability for shareholders, minimum of
Corporate Income Taxes in Malta
The legal framework for the corporate income tax system in Malta is primarily governed by the Income Tax Act (Chapter
Personal Tax Deductions in Malta
Applicable Tax Deductions: a. Employment-Related Expenses: Taxpayers can deduct certain expenses related to their employment, such as uniform costs, travel
Personal Income Taxes in Malta
Personal income tax in Malta is calculated based on a progressive tax rate system. These are based on the Income
Tax Treaties of Malta
Country Date of Signing/Enactment Australia 12 February 1981 Austria 22 July 2013 Barbados 14 February 2013 Belgium 29 December
Tax Residency in Malta
According to Article 2 of the Income Tax Act, an individual is deemed a resident in Malta for tax purposes
Laws on Tax Fraud in Thailand
In Thailand, tax fraud is typically defined as any intentional act or omission aimed at evading or avoiding tax obligations.
Specific Taxes of Thailand
In Thailand, besides corporate and personal income taxes, other specific taxes imposed include: * Value-Added Tax (VAT): A tax on the
Tax Breaks for Expatriates and Digital Nomads in Thailand
Expatriates in Thailand are typically foreign nationals who relocate to Thailand for employment purposes. Thai law requires expats to obtain
Cryptocurrencies Tax in Thailand
In Thailand, cryptocurrencies are classified as digital assets for tax purposes. The legal definition of cryptocurrencies is established under the
Capital Gains Taxation in Thailand
In Thailand, capital gains refer to the profits earned from the sale or transfer of capital assets, such as real
Business Expenses in Thailand
Deductible Business Expenses Nature of Expense Conditions/Requirements Applicable Law Operational Costs Incurred in the ordinary course of business. Thai
Legal Forms of Business in Thailand
In Thailand, various legal forms for businesses can be established, each with its own characteristics, benefits, and limitations. Based on
