If you look at Malta only as an IP jurisdiction, you are probably looking too narrowly. Many founders and tax advisers compare jurisdictions for IP structures by focusing on one question only: where can royalty income be taxed more efficiently? In practice, that is rarely [...]
A “Fiscal Unit” in Malta refers to Malta’s income tax consolidation regime under the Consolidated Group (Income Tax) Rules (S.L. 123.189).Where the election is made and accepted, a qualifying group is treated – for Maltese income tax purposes – as a single taxpayer: This is [...]
