In the recent judgment of the High Court in Re Aishath Zaeema, the High Court established a pivotal precedent that is set to have huge implications on the rights of children and other protected persons who lack the capacity to represent themselves at court proceedings.

On 24 September 2023, the High Court handed down the judgement in a case which provided clarity on two issues: 1) the deductibility of interest on a loan transaction between related parties, 2) requirement to perform a comparability analysis in determining whether a transaction is at arm’s length.

The Regulation on Employment of Expatriate Workers gazetted on 24 May 2023, introduced some major changes to the work permit application process in the Maldives and repealed the old Regulation on Employment of Expatriate Workers.

The Policy on Recovery of Tax from Third Parties outlines the procedures through which MIRA can recover unpaid taxes, fines or other outstanding payments from third-parties as specified in Section 47 of the Tax Administration Act.

The guide briefly looks at tax and import duty exemptions currently in place in the Maldives. It outlines the regulatory requirements for such exemptions, including application processes, prerequisites, compliance requirements, and circumstances for exemption termination.

This Advisory guides you through the key changes introduced through the 30th amendment to the GST Regulation.

This overview provides a brief analysis of the Maldives-UAE DTA. The key provisions of the DTA will be looked at, including the implications it has on enterprises attempting to make use of the treaty.

This blog article looks into the victory for taxpayers in the battle over tax cases being dismissed on the basis that the cases were filed out of time limit.

This blog article explores the change in the non-resident withholding tax position on non-resident contractor payments.