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.

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.

With the purpose of reducing the negative environmental impacts caused by plastic waste, the Waste Management Bill proposes a tax equivalent to MVR 2 to be collected from plastic bags at points of sale. Our overview provides a summary of the proposed mechanism on the collection and administration of this tax.

This publication gives an overview of the Pay As You Earn (PAYE) system under the Income Tax Act which imposes Employee Withholding Tax from 1 April 2020.