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Vicki From Jorgensen

Kirsti Auranen

Fiona McClafferty

Küffner Maunz Langer Zugmaier

Malta continues to position itself as a viable and attractive destination for business and investment, in part by virtue of its competitive tax regime. The chargeable income of a Maltese company – which includes its taxable income and capital gains – is taxed at 35%.

Effie Adamidou

Baker & McKenzie

Norwegian authorities have for a number of years enforced a practice implying that net salary shall be grossed up in accordance with Norwegian tax rates, regardless of the tax amount actually paid in countries outside of Norway. Given that the employee is on an assignment in a country where there is no tax on income, or where the income tax is lower than in Norway, the taxation of the employee is based on a hypothetical benefit.

Maria Carmela Peralta

Angela Rosca