Publications

Insight

HPL Resorts (Maldives) Pvt Ltd v MIRA

In the case of HPL v MIRA, the Tax Appeal Tribunal held that reimbursement of expenses made under management agreements are not subject to WHT unless they are for a service specifically stated in Section 6(a) of the BPT Act. The key point noted by the…

MIRA v Travel Land Maldives Pvt Ltd

The High Court of Maldives has, on 3 October 2013, held that a “decision made by the MIRA” appealable to the TAT pursuant to Section 44 of the TAA originates only from an assessment issued by the MIRA. In the case, which involved the taxpayer filing…

our first publication, "Insight", is out

We have started publishing "Insight" - a periodical  focused on contemporary tax and legal issues. Insight will bring to you information and analysis of the application of laws as well as updates of cases. The first issue is focused on the decision…

Aishath Asima v MIRA

The Tax Appeal Tribunal (TAT) has held that a payment may be subject to Withholding Tax even if it is made by a person other than the taxpayer and are not recorded in the taxpayer's books. In reaching its decision, the TAT noted that expenses paid…