International Tax Services

We are a small firm, yet have leading-edge international tax consulting skills, often found even among firms much larger in size.

Our staff possesses extensive knowledge of the tax law of many countries, allowing us to provide clients with truly international advice rather than merely focusing on one country.

Sheltons has many years’ experience in the field of international tax. Most of the international tax work we do is at the requests of professional accounting and law firms around the world. We frequently deal with ‘referrers’, especially when advising businesses operating in various jurisdictions.

We are very familiar with tax treaties and EU Directives, including the practical aspects when it comes to applying these rules within a business environment.

Sheltons is one of a few firms in Malta with in-house specialization in Transfer Pricing.

What is international tax?

We at Sheltons are conversant with local tax, local international tax, and international tax.

‘Local tax’ is unconnected to international tax. To give but one example, our Malta office advises on whether a Maltese company is taxed on the gain on a sale of an asset from the date the contract was entered into or from the date when the payment was received.

By ‘local international tax’ we have in mind advice on a particular country’s tax involving international transactions and on the treaties it has entered into which deal with such transactions. For example, our office advises on Australian withholding taxes on interest paid to a Maltese lender.

By ‘international tax’ we intend matters that involve other countries other than those where Sheltons has its offices have nothing to do with the countries where we operate. For example: Our international tax team might advise a client in Canada on how to best to structure their ownership of newly developed intellectual property which they plan to license to unrelated parties in ten different Asian countries.

Examples of areas where our services are offered:

COMPANIES

  • tax aspects of corporate and real estate transactions,
  • digital taxes,
  • restructuring and exit taxes,
  • transfer pricing,
  • CFC rules,
  • compliance with reporting and disclosure tax requirements,
  • VAT on cross-border supplies of good or services.

INDIVIDUALS

  • residence taxation planning,
  • international tax positions on cross- border income and capital gains,
  • exit taxes, tax certificates,
  • tax implications on repatriation and relocations of employees and their personal assets,
  • compliance on stamp duties/capital gains,
  • wealth and inheritance taxes,
  • VAT on real estate and yachts.
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