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Budget for 2013 – details

|Approved Changes|Malta
Malta

On the 28 November 2012, the Minister of Finance, the Economy and Investment presented the Budget for 2013. The main relevant details are summarized below.

Income tax
(a) Corporate taxation

Domestic mergers:

-   Under certain terms and conditions, a tax exemption could apply on domestic mergers and group restructuring, once it is ensured that such merger/division …

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