Key Sectors
At 3a we offer a comprehensive tax service, which covers both compliance aspect as well as any assessment to ensure your organisation is applying all relevant tax requirements in an efficient manner.
At 3a we advise on the structure and elements of corporation tax in Malta. These include allowable deductions, exemptions, carry-forward of tax losses, capital allowances, group provisions, application of anti-avoidance provisions, tax accounting, double tax relief and capital gains. We also assist on personal tax matters such as advice on personal tax rates for residents and non-resident individuals, social security contributions, taxation of employees and residence planning, which includes permanent residence as well as ordinary residence.
We also offer advice on tax scenarios and transactional tax implications of a particular transaction or a series of transactions. At 3a we are able to provide detailed computations that will substantiate and demonstrate differences and effects on the effective tax charge and tax rate within different business scenarios. Our service also encompasses the structuring of transactions for the purpose of tax efficiency optimisation.
We also offer advice on the existence of a permanent establishment or branch in Malta, also taking into consideration aspects such as the taxation of branches as well as the deployment of the tax refund system as it applies to Maltese branches, application of tax treaties and advice on management and control.
We can also assist clients in obtaining advance revenue rulings as well as communicate with tax authorities in order to resolve disputes on our clients’ behalf.
3a advises companies and individuals on their compliance obligations in Malta. Such obligations include registration with Revenue Departments, preparing and submitting tax returns, as well as filing claims for tax refund purposes.
3a also offers advice on value added tax in addition to other indirect taxes exercised in Malta. We also assist individual clients and corporate structures in fulfilling their statutory VAT obligations.