Incentives granted by the EU in respect of expatriate employees : a comparative study

Abstract

This term paper on a legal subject will analyse and compare the tax incentives granted by different Member States of the European Union. The research section of this term paper will look into 6 specific Member States, including Malta, and provide an analytical overview of the different qualifying factors instituted by each Member State, factors such as eligibility criteria, duration of the tax incentive, tax benefit and residence of employer. The aim of this term paper would subsequently be to compare and contrast the tax incentives of the Member States with Malta’s current tax regime. By comparing and contrasting, suggestions to Malta’s current tax incentives will be made by the writer in the conclusion. This will be exercised by introducing different criteria, and also involving more sectors which would benefit the most out of these suggestions.