Source: Marilyn Mifsud LL.D¸ Adv
Business & Securities Associate¸ PKF Malta
In Malta the following new legal notices have been promulgated:
· LN 235 of 2013 – the 15th September 2013 has been officiated as the date of entry into force of the long anticipated and long awaited Whistleblowers Act – it is interesting to see how this new piece of legislation will
· LN 238 of 2013- has amended the double tax treaty with the Grand Duchy of Luxembourg signed in 1994- this has in essence increased the flexibility of exchange of information articles to release all that is considered ‘foreseeably relevant’ . Additionally a contracting state cannot decline to supply information simply based on its own lack of domestic interest in the same as perhaps was plausible in the past.
· LN 239 of 2013- introduced a<span clas