How Malta Became a Tax Haven for Crocs and Other U.S. Companies

Malta has become a location where U.S. companies establish subsidiaries and shift profits to reduce income tax obligations, according to tax researchers and corporate filings. The country offers corporate tax rates lower than those in the United States and legal structures that allow multinational companies to move earnings across borders. Companies including footwear manufacturer Crocs have established operations there. Malta is part of a broader network of jurisdictions used by U.S. corporations for tax planning purposes.

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