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There is a widespread discussion surrounding ChatGPT, an advanced generative artificial intelligence (AI) language model. This model has the capability to produce text that closely resembles human-generated content, prompting significant inquiries into its implications within the framework of copyright law.

Maltese citizens who emigrated and acquired Canadian citizenship voluntarily, lost their Maltese citizenship once acquiring such citizenship. The Maltese legislators introduced the concept of dual nationality on the 1st August 1989 however this was limited only to Maltese emigrants who were born in Malta, obtained Canadian citizenship and had spent at least six years residing in Canada.

In 2023 year, the field of direct tax law saw substantial updates, encompassing a range of changes and advancements on both domestic and international fronts. This article will reflect on some of the most notable developments in Malta from the past year, impacting both businesses and individuals.

Rental income derived on property situated in Malta may be taxed at a flat rate of 15% on the gross rental income received

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When a property is rented out in Malta, the lessor can decide to either opt for the 15% final withholding tax or to declare the rental income in the annual tax return (and have it taxed at applicable standard income tax rates).

With the Malta Transfer Pricing Rules, Malta has introduced to its legal system transfer pricing rules, imposing obligations on corporate taxpayers and introducing new legal institutions

Due to the private and public function of ship registration, owners and charterers must weigh different factors prior to choosing the flag state of their vessels. Malta, in this respect, has proven to be an ideal jurisdiction.

The world of yachting, a realm of luxury and innovation, stands as a testament to creativity and engineering. Amidst the azure expanse of the seas, a less obvious but equally important facet shapes this industry: intellectual property rights (IP Rights).

Couples in Malta may choose to regulate their relationship by means of a public deed, generally referred to as a Cohabitation Agreement. Such Agreement shall include all rights and obligations governing the relationship, as well as other information relating to the parties’ assets and liabilities.