U.S. Corporations Flock to Malta to Slash Effective Tax Rates Toward Zero

By Jonathan Small · Entrepreneur · 2026-08-07

Entrepreneur reports that American firms like Crocs and PepsiCo are increasingly utilizing shell entities in Malta to shelter global earnings from domestic taxes. Despite an official tax rate of 35%, specific accounting maneuvers allow these organizations to bypass standard oblig

Entrepreneur reports that American firms like Crocs and PepsiCo are increasingly utilizing shell entities in Malta to shelter global earnings from domestic taxes. Despite an official tax rate of 35%, specific accounting maneuvers allow these organizations to bypass standard oblig