The Malta Institute of Taxation (MIOT) has suggested that the government's failure to ensure adequate consultation on legislation amending the Maltese tax code has adversely affected foreign direct investment (FDI) into the country.
According to a Times of Malta report, the Institute argued that current government policy on consultation results in "hastily drafted legislation", which often has to be rewritten in order to take into account unforeseen consequences.
The MIOT represents tax and legal professionals in both the public and private sectors, and makes regular submissions to the Maltese authorities on a number of tax-related issues.
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