New guidelines for the Investment Aid Tax Credits were published recently by Malta Enterprise. The guidelines form the basis of the new investment aid scheme which will be in force between 1 July 2014 and 31 December 2020. Qualifying undertakings benefit from tax credits which are quantified as a percentage of qualifying expenditure incurred in terms of the guidelines. Such tax credits are directly offset against the tax charge of the undertaking’s business for the particular year of assessment.
For further details about the Scheme kindly click here.
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