VAT treatment of aircraft leasing

The Maltese Value Added Tax Department issued guidelines on the VAT treatment of the private leasing of aircraft. The guidelines prescribe?a VAT treatment that is broadly similar to that applicable in respect of yacht...

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New tax exemption on royalty income

In our Malta Budget 2012 Tax Highlights, we had announced the introduction of a new income tax exemption on royalties and similar income derived from copyright. This exemption is now in force and is contained in...

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