<?xml version="1.0" encoding="UTF-8"?>
<urlset
      xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
      xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9
            http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd">
<!-- created with Free Online Sitemap Generator www.xml-sitemaps.com -->

<url>
  <loc>http://www.3a.com.mt/</loc>
  <lastmod>2009-11-12T14:47:44+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/about/about-3a.html</loc>
  <lastmod>2009-11-12T14:47:44+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/</loc>
  <lastmod>2009-11-12T14:47:45+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-clients/</loc>
  <lastmod>2009-11-12T14:47:46+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/about/our-values-mission-vision.html</loc>
  <lastmod>2009-11-12T14:47:46+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/career/</loc>
  <lastmod>2009-11-12T14:47:47+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/our-services.html</loc>
  <lastmod>2009-11-12T14:47:48+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/malta-company-formation-and-incorporation.html</loc>
  <lastmod>2009-11-12T14:47:48+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/malta-tax-advisors.html</loc>
  <lastmod>2009-11-12T14:47:49+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/pricing/pricing.html</loc>
  <lastmod>2009-11-12T14:47:50+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/</loc>
  <lastmod>2009-11-12T14:47:50+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/</loc>
  <lastmod>2009-11-12T14:47:51+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-accountants-in-the-media.html</loc>
  <lastmod>2009-11-12T14:47:52+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/faq/</loc>
  <lastmod>2009-11-12T14:47:53+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/company-formation/</loc>
  <lastmod>2009-11-12T14:47:54+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/taxation/</loc>
  <lastmod>2009-11-12T14:47:54+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/</loc>
  <lastmod>2009-11-12T14:47:55+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/fiscal-incentives-in-malta/</loc>
  <lastmod>2009-11-12T14:47:56+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/international-taxation/</loc>
  <lastmod>2009-11-12T14:47:56+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/</loc>
  <lastmod>2009-11-12T14:47:57+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/remote-gaming/</loc>
  <lastmod>2009-11-12T14:47:58+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/</loc>
  <lastmod>2009-11-12T14:47:58+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/contact/3a-malta-ltd.html</loc>
  <lastmod>2009-11-12T14:47:59+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/contact-list/contacts/</loc>
  <lastmod>2009-11-12T14:48:00+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/career/qualified-accountants-a-auditors.html</loc>
  <lastmod>2009-11-12T14:48:01+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/career/semi-quialified-accountants.html</loc>
  <lastmod>2009-11-12T14:48:01+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/career/junior-accountants.html</loc>
  <lastmod>2009-11-12T14:48:02+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-budget-highlights-2010.html</loc>
  <lastmod>2009-11-12T14:48:03+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-signs-treaty-with-serbia.html</loc>
  <lastmod>2009-11-12T14:48:04+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-qatar-double-tax-treaty.html</loc>
  <lastmod>2009-11-12T14:48:04+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/income-tax-amnesty-scheme.html</loc>
  <lastmod>2009-11-12T14:48:05+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-uae-double-tax-treaty.html</loc>
  <lastmod>2009-11-12T14:48:06+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/disclaimer.html</loc>
  <lastmod>2009-11-12T14:48:06+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/advisory.html</loc>
  <lastmod>2009-11-12T14:48:08+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/accounting.html</loc>
  <lastmod>2009-11-12T14:48:09+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/vacation-and-sick-leave-entitlements-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:09+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/overview-of-the-corporate-tax-system-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:10+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-budget-2009.html</loc>
  <lastmod>2009-11-12T14:48:11+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/shipping-registration-under-the-maltese-flag.html</loc>
  <lastmod>2009-11-12T14:48:12+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/3a-helps-children-in-need.html</loc>
  <lastmod>2009-11-12T14:48:12+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/csr-by-3a-at-angela-house-gmangia.html</loc>
  <lastmod>2009-11-12T14:48:13+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/aps-bank-appoints-3a-director.html</loc>
  <lastmod>2009-11-12T14:48:14+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/team-building-event-at-3a.html</loc>
  <lastmod>2009-11-12T14:48:14+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/bugdet-2009-released.html</loc>
  <lastmod>2009-11-12T14:48:15+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/alexia-fenech.html</loc>
  <lastmod>2009-11-12T14:48:16+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/christian-vella.html</loc>
  <lastmod>2009-11-12T14:48:16+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/christine-psaila.html</loc>
  <lastmod>2009-11-12T14:48:17+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/clive-farrugia.html</loc>
  <lastmod>2009-11-12T14:48:18+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/contact-list/clive-farrugia.html?catid=12</loc>
  <lastmod>2009-11-12T14:48:18+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/daniel-attard-bezzina.html</loc>
  <lastmod>2009-11-12T14:48:19+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/doreen-calleja.html</loc>
  <lastmod>2009-11-12T14:48:20+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/franco-azzopardi.html</loc>
  <lastmod>2009-11-12T14:48:20+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/franco-falzon.html</loc>
  <lastmod>2009-11-12T14:48:21+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/nadine-farrugia.html</loc>
  <lastmod>2009-11-12T14:48:21+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/neville-cutajar.html</loc>
  <lastmod>2009-11-12T14:48:22+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/contact-list/neville-cutajar.html?catid=12</loc>
  <lastmod>2009-11-12T14:48:23+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/our-people/phyllis-mangion.html</loc>
  <lastmod>2009-11-12T14:48:23+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/contact-list/christian-vella.html?catid=12</loc>
  <lastmod>2009-11-12T14:48:24+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/assurance.html</loc>
  <lastmod>2009-11-12T14:48:25+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/re-domiciliation-of-foreign-companies-to-malta.html?articles=</loc>
  <lastmod>2009-11-12T14:48:25+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/the-remittance-system-of-taxation-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:26+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/maltese-holding-company.html</loc>
  <lastmod>2009-11-12T14:48:27+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/relief-from-double-taxation-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:27+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/branches-of-oversea-companies.html</loc>
  <lastmod>2009-11-12T14:48:28+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/financing-companies-efficiently.html</loc>
  <lastmod>2009-11-12T14:48:29+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/remote-gaming-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:29+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/property-holding-companies.html</loc>
  <lastmod>2009-11-12T14:48:30+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/register-intellectual-property-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:31+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/succession-planning-in-family-owned-companies.html</loc>
  <lastmod>2009-11-12T14:48:31+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/incentives-under-the-malta-enterprise-act.html</loc>
  <lastmod>2009-11-12T14:48:32+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/deduction-for-sports-fees.html</loc>
  <lastmod>2009-11-12T14:48:33+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-switzerland-tax-treaty.html</loc>
  <lastmod>2009-11-12T14:48:33+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-libya-tax-treaty.html</loc>
  <lastmod>2009-11-12T14:48:34+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-greece-tax-treaty.html</loc>
  <lastmod>2009-11-12T14:48:35+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-ireland-tax-treaty.html</loc>
  <lastmod>2009-11-12T14:48:36+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-montenegro-double-tax-treaty.html</loc>
  <lastmod>2009-11-12T14:48:36+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/malta-singapore-treaty-enters-into-force.html</loc>
  <lastmod>2009-11-12T14:48:37+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/us-malta-double-tax-treaty-signed.html</loc>
  <lastmod>2009-11-12T14:48:38+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/tax-news/donate-tax-free-to-sport-and-culture.html</loc>
  <lastmod>2009-11-12T14:48:38+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/franco-franco-join-3a.html</loc>
  <lastmod>2009-11-12T14:48:39+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/3a-bowling-night.html</loc>
  <lastmod>2009-11-12T14:48:40+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/3a-launch-a-success.html</loc>
  <lastmod>2009-11-12T14:48:40+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/launch-of-new-office.html</loc>
  <lastmod>2009-11-12T14:48:41+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/mgi-malta-limited-rebranding.html</loc>
  <lastmod>2009-11-12T14:48:42+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/3a-news/3a-accountants-auditors-and-tax-advisors.html</loc>
  <lastmod>2009-11-12T14:48:42+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/company-formation/how-do-i-register-a-company-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:43+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/company-formation/what-are-the-requirements-to-incorporate-a-company-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:44+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/company-formation/what-is-the-typical-cost-of-setting-up-a-company-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:44+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/company-formation/what-type-of-companies-can-you-set-up-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:45+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/company-formation/what-does-it-mean-that-a-company-is-domiciled-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:46+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/taxation/i-pay-sports-fees-for-my-children-are-these-tax-deductible.html</loc>
  <lastmod>2009-11-12T14:48:46+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/taxation/is-malta-part-of-the-european-union.html</loc>
  <lastmod>2009-11-12T14:48:47+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/taxation/what-is-the-corporate-tax-rate-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:48+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/taxation/what-is-an-international-trading-company-itc.html</loc>
  <lastmod>2009-11-12T14:48:48+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/taxation/asset-depreciation-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:49+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/tax-credit-to-women-returning-to-work.html</loc>
  <lastmod>2009-11-12T14:48:50+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/what-are-the-employers-rights-when-terminating-employment-and-giving-notice.html</loc>
  <lastmod>2009-11-12T14:48:50+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/will-i-have-to-pay-ni-if-im-a-maltese-resident-but-work-abroad.html</loc>
  <lastmod>2009-11-12T14:48:51+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/by-when-should-the-fs5-be-paid.html</loc>
  <lastmod>2009-11-12T14:48:51+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/i-only-work-a-few-hours-per-week-am-i-obliged-to-pay-ni-contributions.html</loc>
  <lastmod>2009-11-12T14:48:52+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/vacation-and-sick-leave-entitlements-during-the-first-month-of-employment.html</loc>
  <lastmod>2009-11-12T14:48:53+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/recovering-the-sick-leave-benefit-from-the-social-security-department.html</loc>
  <lastmod>2009-11-12T14:48:53+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/paying-employees-on-long-term-sick-leave.html</loc>
  <lastmod>2009-11-12T14:48:54+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/what-is-the-government-bonus-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:55+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/leave-and-bonus-payments-to-employees-on-resignation.html</loc>
  <lastmod>2009-11-12T14:48:55+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/notice-periods-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:56+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/how-is-pension-calculated-in-malta.html</loc>
  <lastmod>2009-11-12T14:48:57+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/how-is-income-from-student-hosting-taxed.html</loc>
  <lastmod>2009-11-12T14:48:58+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/leave-entitlements-on-the-occasion-of-a-death-of-a-relative.html</loc>
  <lastmod>2009-11-12T14:48:58+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/leave-and-bonus-entitlements-for-part-time-employees.html</loc>
  <lastmod>2009-11-12T14:48:59+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/leave-entitlements-on-the-occasion-of-child-birth.html</loc>
  <lastmod>2009-11-12T14:48:59+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/leave-entitlements-on-the-occasion-of-marriage.html</loc>
  <lastmod>2009-11-12T14:49:00+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/injury-benefit-rates-for-2008.html</loc>
  <lastmod>2009-11-12T14:49:01+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/paying-provisional-tax-on-part-time-employment.html</loc>
  <lastmod>2009-11-12T14:49:01+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/can-all-my-part-time-income-be-taxed-at-15.html</loc>
  <lastmod>2009-11-12T14:49:02+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/can-a-company-directors-fees-be-taxed-at-15-as-part-time-employment.html</loc>
  <lastmod>2009-11-12T14:49:03+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/how-many-hours-can-i-work-per-week-as-a-part-time-employee.html</loc>
  <lastmod>2009-11-12T14:49:03+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/employment/do-i-have-to-pay-national-insurance-contributions-on-my-part-time-job.html</loc>
  <lastmod>2009-11-12T14:49:04+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/international-taxation/is-there-a-levy-on-dividends-paid-overseas.html</loc>
  <lastmod>2009-11-12T14:49:05+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/are-there-any-exemptions-from-issuing-fiscal-receipts.html</loc>
  <lastmod>2009-11-12T14:49:05+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/can-i-apply-to-account-for-vat-on-a-cash-basis.html</loc>
  <lastmod>2009-11-12T14:49:06+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/can-i-claim-input-vat-on-a-purchase-of-a-motor-vehicle-that-i-will-use-for-my-business.html</loc>
  <lastmod>2009-11-12T14:49:07+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/do-i-have-to-charge-vat-when-letting-out-an-apartment.html</loc>
  <lastmod>2009-11-12T14:49:08+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/how-can-i-change-my-vat-classification-to-that-of-an-exempt-person.html</loc>
  <lastmod>2009-11-12T14:49:08+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/how-can-i-determine-if-services-obtained-from-eu-countries-are-taxable-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:09+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/do-companies-in-the-gaming-industry-pay-vat.html</loc>
  <lastmod>2009-11-12T14:49:10+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/how-long-am-i-obliged-to-keep-a-copy-of-my-accounting-records.html</loc>
  <lastmod>2009-11-12T14:49:10+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/i-am-a-dealer-in-second-hand-goods-do-i-have-to-charge-vat-on-the-sales.html</loc>
  <lastmod>2009-11-12T14:49:11+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/i-am-a-mini-bus-driver-are-all-the-sales-related-to-school-transport-exempt-from-vat.html</loc>
  <lastmod>2009-11-12T14:49:12+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/i-am-buying-goods-from-the-uk-and-re-selling-them-in-uk-how-shall-i-report-these-in-the-vat-return.html</loc>
  <lastmod>2009-11-12T14:49:12+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/i-am-going-to-add-a-new-trading-activity-do-i-need-another-vat-number.html</loc>
  <lastmod>2009-11-12T14:49:13+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/i-am-going-to-register-for-vat-how-can-i-register-as-an-exempt-person.html</loc>
  <lastmod>2009-11-12T14:49:14+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/i-am-going-to-sell-my-business-as-a-going-concern-do-i-have-to-charge-vat-on-the-stock-and-assets-b.html</loc>
  <lastmod>2009-11-12T14:49:14+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/i-am-owed-a-refund-from-the-vat-department-when-am-i-going-to-be-paid.html</loc>
  <lastmod>2009-11-12T14:49:15+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/my-services-are-exempt-without-credit-am-i-obliged-to-issue-fiscal-receipts-to-my-clients.html</loc>
  <lastmod>2009-11-12T14:49:16+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/my-services-are-exempt-without-credit-do-i-have-to-apply-for-a-vat-number.html</loc>
  <lastmod>2009-11-12T14:49:16+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-are-my-obligations-as-an-exempt-person.html</loc>
  <lastmod>2009-11-12T14:49:17+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-are-the-products-that-are-exempt-from-vat-can-a-business-recover-the-vat-on-expenditure-when-t.html</loc>
  <lastmod>2009-11-12T14:49:18+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-are-the-vat-rates-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:18+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-expenses-can-i-claim-as-input-vat.html</loc>
  <lastmod>2009-11-12T14:49:19+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-if-i-dont-file-the-vat-return-on-time.html</loc>
  <lastmod>2009-11-12T14:49:20+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-information-has-to-be-included-in-a-tax-invoice.html</loc>
  <lastmod>2009-11-12T14:49:20+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-is-a-recapitualitve-statement.html</loc>
  <lastmod>2009-11-12T14:49:21+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-is-an-intra-community-acquisition.html</loc>
  <lastmod>2009-11-12T14:49:22+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-is-an-intra-community-supply.html</loc>
  <lastmod>2009-11-12T14:49:22+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-is-false-triangulation.html</loc>
  <lastmod>2009-11-12T14:49:23+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-is-the-procedure-to-install-a-point-of-sale-system-instead-of-my-existing-cash-register.html</loc>
  <lastmod>2009-11-12T14:49:23+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-is-the-reverse-charge-mechanism.html</loc>
  <lastmod>2009-11-12T14:49:24+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/what-is-triangulation.html</loc>
  <lastmod>2009-11-12T14:49:25+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/when-do-i-have-to-issue-a-fiscal-receipt-instead-of-a-tax-invoice.html</loc>
  <lastmod>2009-11-12T14:49:25+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/vat/who-is-obliged-to-register-for-vat-purposes.html</loc>
  <lastmod>2009-11-12T14:49:26+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/remote-gaming/how-are-online-gaming-companies-taxed-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:27+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/remote-gaming/what-are-the-gaming-licence-fees-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:27+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/remote-gaming/benefits-of-online-gaming-licence-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:28+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/mfsa-lowers-registration-fees.html</loc>
  <lastmod>2009-11-12T14:49:29+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/incentives-for-business-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:29+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/yacht-registration-under-the-malta-flag.html</loc>
  <lastmod>2009-11-12T14:49:30+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/tax-refunds-and-dividend-taxation-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:31+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/petroleum-market-liberalization-in-malta.html</loc>
  <lastmod>2009-11-12T14:49:31+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/triangulation-sales-and-transportation-of-goods-in-eu.html</loc>
  <lastmod>2009-11-12T14:49:32+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/double-your-pension-by-moving-to-malta.html</loc>
  <lastmod>2009-11-12T14:49:33+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/re-domiciliation-of-foreign-companies-to-malta.html</loc>
  <lastmod>2009-11-12T14:49:33+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/etc-apprenticeships.html</loc>
  <lastmod>2009-11-12T14:49:34+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/part-time-employees-rights.html</loc>
  <lastmod>2009-11-12T14:49:35+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/budget-highlights-2008.html</loc>
  <lastmod>2009-11-12T14:49:35+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/Page-2.html</loc>
  <lastmod>2009-11-12T14:49:36+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/articles/Page-3.html</loc>
  <lastmod>2009-11-12T14:49:37+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/contact-list/3a-malta-ltd.html?catid=12</loc>
  <lastmod>2009-11-12T14:49:37+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/contact-list/franco-falzon.html?catid=12</loc>
  <lastmod>2009-11-12T14:49:38+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/download/malta-budget-highlights-2010.pdf</loc>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/business-plans-and-projections.html</loc>
  <lastmod>2009-11-12T14:49:39+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/company-redomiciliation-to-malta.html</loc>
  <lastmod>2009-11-12T14:49:39+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/succession-planning.html</loc>
  <lastmod>2009-11-12T14:49:40+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/vat-services.html</loc>
  <lastmod>2009-11-12T14:49:41+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/bookkeeping-and-accounting.html</loc>
  <lastmod>2009-11-12T14:49:42+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/management-accounting.html</loc>
  <lastmod>2009-11-12T14:49:42+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/training-on-sage-accounts-packages.html</loc>
  <lastmod>2009-11-12T14:49:43+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/service/payroll-and-social-security.html</loc>
  <lastmod>2009-11-12T14:49:44+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/download/budget-highlights-2009.pdf</loc>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/?task=view</loc>
  <lastmod>2009-11-12T14:49:44+00:00</lastmod>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/download/application-for-operating-primary-storage-facility.pdf</loc>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/download/application-for-importation-of-petroleum.pdf</loc>
  <changefreq>weekly</changefreq>
</url>
<url>
  <loc>http://www.3a.com.mt/download/budget2008highlights.pdf</loc>
  <changefreq>weekly</changefreq>
</url>
</urlset>