Malta’s securitisation tax rules offer efficient treatment for structured finance transactions
New tax rules on the treatment of structured finance transactions confirm Malta’s tax neutrality and maximise the efficiency of securitisation transactions done in and through the jurisdiction.
While tax matters may sometimes make eyes glaze over, Malta’s new securitisation tax rules covering the treatment of structured finance transactions confirm the principle of tax neutrality applying to Maltese securitisation vehicles, says Richard Ambery, a partner at Ganado & Associates. “In our view the effect of the new rules maximises the efficiency of securitisation transactions undertaken in
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