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Malta announces accelerated tax deductions for intellectual property

|Tax Alerts, Information Reporting, Legis ...|Malta
Malta

  • Malta now allows accelerated tax deductions on capital expenditures on intellectual property.
  • This is applicable to both existing and new intellectual property.
 

In a 28 December 2023 press release, the Commissioner for Revenue announced new accelerated tax deductions for certain capital expenditures on "Intellectual Property or Intellectual Property Rights."

Details

Beginning with the period cov…

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