This publication gives an overview of how Green Tax is imposed under the Maldives Tourism Act.

On 25 November 2020, the Second Amendment to the Immigration Act, amending the requirements for issuing the corporate resident visa, is published.

An appeal concerning the validity of a lease contract in which the Supreme Court held that the contract cannot be void or deemed voidable on the grounds that it impedes the obligations of a father to provide shelter to the child.

Maldives Inland Revenue Authority (‘MIRA’) on 5 November 2020, published the Twenty Seventh Amendment to the Goods and Services Tax Regulation.

We answer some of the FAQs on the application of service charge on tourism services, introduced by the 6th Amendment to the Employment Act.

An appeal where the Supreme Court considered when new evidence can be adduced during the appeal at the Supreme Court. The Court established the criteria that needs to be met before leave to adduce new evidence on an appeal can be granted.

A case in which the Supreme Court held that a taxpayer may challenge the MIRA's assessment even at the Civil Court, and that “other property” stated in Section 6(a)(1) of the BPT Act must be construed to include only tangible property.

This article explores the current tax position on providing pro bono legal services, giving a view that is critical for lawyers and policymakers.

This publication gives an overview of the Public Health Emergency Act 2020 published in the Government Gazette on 22 September 2020.