One main factor that has boosted Malta’s international maritime reputation is the application of an advantageous tonnage tax regime resulting in a total exemption from tax payment on income derived from shipping activities.

Malta ship arrest: an analysis of the requirements for a Malta ship arrest and the reasons valid at law for the revocation of such arrest.

This publication covers Malta's company tax system and the criteria for the taxation of Malta companies.

A contractual fund is a collective investment scheme established by means of a deed of constitution entered into for such purposes by the manager and the custodian of such a collective investment scheme.

An Introducer is a person who enters into a written arrangement with a License Holder, whereby he introduces a potential customer to the License Holder, as a consequence of which the License Holder may remunerate the Introducer.