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Library
Welcome to our virtual library. The Virtual Library contains a selection of KPMG documents. All information provided is of a general nature and is not intended to address the circumstances of any particular individual or entity. All factsheets in our virtual library are saved in Adobe Portable Document Format (PDF). You will need Adobe Acrobat Reader software installed on your computer to be able to read or print the factsheets. The Acrobat Reader can be downloaded for free. - Activity Based Costing
The rapidly changing competitive and regulatory environment affects all telecommunications companies. Both incumbent operators with complex regulatory reporting requirements and start-up operations looking to compete in a regulated environment have issues to be addressed, including managing the regulatory environment to maximise shareholder value, minimising the costs of dealing with regulation and developing costing systems to meet internal and external requirements.... more - Billing Systems For Telecommunications Operators
In every business top-line revenue is critical to shareholder value creation. This is especially so for an operator that operates in an environment of significant upfrontcapital expenditure, fast technological obsolescence, high fixed operating costs and low variable costs.... more - Business Performance Improvement
Today's mandate for "reinventing" businesses means the future depends on quantum-leap breakthroughs and not on incremental improvements. Technological advances and functional improvement programs are good enough to make the difference one needs.... more - Business Promotion Act
In terms of the Business Promotion Act (BPA) various incentives of a fiscal and a non-fiscal nature are granted to companies that perform certain activities in Malta.... more - Continuance of Companies
Maltese company law provides for the re-domiciliation of foreign companies to Malta and of Malta companies to foreign jurisdictions. The jurisdictions from and to which redomiciliation is currently permitted include EU Countries, EEA Countries and OECD Member States.... more - Country Fact Sheet - Malta
Since joining the European Union in May 2004, Malta’s financial services sector has witnessed strong and consistent growth, with significant players establishing fund management companies, investment funds, insurance management companies, and insurance companies undertaking general and affiliated business... more - Data Protection
ACT XXVI of 2001 (Data Protection Act) is modelled on the EU Directive 95/46/EC on Data Protection, and makes “provision for the protection of individuals against the violation of their privacy by the processing of personal data and for matters connected therewith or ancillary thereto”.... more - Double Taxation Agreements
In order to encourage the growth of international trade, including that of financial services, successive Maltese governments have sought to conclude double taxation treaties with important trading partners as well as with emerging countries. This policy is expected to continue in the future. To date, treaties are in force with 41 countries.... more - Efficient Cross-Border Tax Planning through Malta
Malta’s imputation tax system (which applies to both residents and non-residents) together with an extensive double tax treaty network, make it an attractive location for international trading, holding, and finance operations.... more - Holding Companies
A company may be registered in Malta for the purpose having a “participating holding" in a foreign registered company. Non-resident shareholders of such companies qualify for a full refund of the Malta tax paid by the company on profitsand gains arising from "participating holdings" when such profits are distributed.... more - IFRS in Brief October 2007
This issue of IFRS in Brief covers the October 2007 meeting of the International Accounting Standards Board (IASB) and the October 2007 joint meeting of the IASB and the U.S. Financial Accounting Standards Board (FASB).more - Information and Communications Technology
With the rapid growth of technologies and the range of services expected from operators and the trend towards commercialisation and liberalisation of the communications sector by Governments keen to stimulate economic growth using the ICT industry as a key driver, the challenges facing operators have never been so urgent.... more - Registration of Vessels Under the Maltese Flag
All types of vessels - from pleasure yachts to cruise liners, to container ships, to oil tankers, to oil rigs - may be registered under the Malta flag. Maltese law also provides for bareboat charter registration of foreign ships under the Malta flag as well as for bareboat registration of Maltese ships under a foreign flag.... more - Regulatory Accounting In Telecommunications
Maltacom introduces accounting separation for cost based interconnection and management reporting.... more - Rental of Property By Non-Residents
Over the years, non- residents have found it increasingly attractive to purchase property in Malta or on its sister island of Gozo. Some use this property as their holiday home during the summer season and perhaps rent it out during the rest of the year; while, on the other hand, others may purchase property as an investment opportunity.... more - Telecom Commercialisation And Liberalisation
Today's business players operate in a fierce environment faced with the challenge of fast evolving and converging technologies, unprecedented market development and increased pressures in social development. Among the most affected by these conditions is the Information and Communications Technology Industry.... more - Trust Registration in Malta
Although Malta is a civil law jurisdiction, it has legislation in force to provide for the creation of both private and public or charitable trusts. Current legislation defines the registration formalities to be carried out, the position of the settlor, the rights of the beneficiaries and the powers and duties of trustees. Various benefits apply to Malta registered trusts.... more
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