UK STOCK EXCHANGES RECOGNISED BY THE MALTESE TAX AND CUSTOMS ADMINISTRATION FOR MALTA TAX PURPOSES

  • By:Melissa Speigner

On 18 October 2023, Malta’s Tax and Customs Commissioner issued a Guidance Note on Recognized Stock Exchanges. The guidance note now lists the UK stock exchanges that are recognized by the Maltese Tax & Customs Administration for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act, which include the following exchanges:

  • EDX;
  • PLUS Stock Exchange;
  • The London International Financial Futures and Options Exchanges (LIFFE);
  • NYSE Euronext London;
  • The London Metal Exchange;
  • Intercontinental Exchange — ICE Futures Europe; and
  • London Stock Exchange — Regulated Market.
Posted in: International Taxation