«The legislation of Malta is based on the Anglo-French traditions: Malta for long time was a colony of Great Britain, however before was supervised by France. Therefore the basis of the legislation of Malta is Napoleon's Code with elements of the English law.
In 2007 on Malta there was a taxation reform which brought the legislation into accord with EU requirements.
Let's note that the income received by the resident company as on Malta, and abroad, is subject to taxation on a rate of 35 percent. Nevertheless, this tax can be returned and the effective rate of a tax can be equal 6, 25 %. Thus in each case, depending on the profitability of the company, the tax can be reduced more.»
On the basis: http://ec.europa.eu/
Lomakina Irina ( the director of Moscow office of Honest & Bright)
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