In the case of Barefoot Noomadi Hotel v MIRA, the TAT’s decision is that commission payments made to Online Travel Agencies (“OTAs”) operating under the Merchant Model are not subject to Withholding Tax (“WHT”) under Section 6 of the BPT Act.
This publication gives an overview of the Second Amendment to the Income Tax Regulation.
The Government of Maldives is seeking bids for the lease, development, operation and management of tourist resorts on several uninhibited islands and plots of lands on uninhabited islands in the Maldives.
This publication gives an overview of the 4th Amendment to the Tax Administration Regulation of the Maldives
The webinar is targeted at employer, human resources personnel, and accountants in the tourism sector. The duration of the webinar is expected to be 1 houe. It will take place on 3 April 2020 at 3:00 pm.
On 25 February 2021, the Travel Agency Regulation was gazetted, replacing the regulation that was in place since 2006. The new regulation introduces new rules for both foreign and local tour agencies.
This publication gives an overview of the 10th Amendment to the Tourism Act.
CTL Strategies has been ranked in the 2021 edition of Chambers and Partners, which is often regarded as the “gold standard” in the legal profession.
Our “Year in Review 2020” provides brief summaries of the key legal and tax developments through the year 2020, as the Maldives navigated its way through the COVID-19 pandemic. Some of the issues have also been addressed to in blog posts by our lawyers and tax advisors, and in a variety of our publications.
This publication gives an overview of the imposition of the Third Amendment to the Tax Administration Act, that was published in the Government Gazette on 16 December 2020.