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How can mobile businesses demonstrate economic substance and tax residency in Cyprus and Malta?
This discussion brings together tax and corporate practitioners from Cyprus and Malta to share their views on cross-border tax for mobile businesses, digital assets and financing. The speakers discuss how tax authorities assess genuine substance and residency, including Cyprus’s 60-day and 183-day residency rules and its 2026 tax reforms, and Malta’s approach based on a taxpayer’s intention and supporting evidence. They also cover how crypto income may be characterised, interest deduction rules, and ways of handling tax disputes, such as advance rulings, objections and tribunal review, highlighting the importance of good documentation and governance.
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