Publications

Publications
Influencer marketing has evolved into a pillar of the digital economy, having a worldwide valuation of over €21.1 billion. In light of the exponential growth of this phenomenon, together with the fact that generally, influencer marketing is targeted to youths, it was considered as the ripe time by local and EU legislators to establish a framework that will ensure that consumers rights are protected whilst respecting the role of a social network influencer.
 12 Mar 2024 Dr. Luana Cuschieri
When a person inherits property in Malta, a procedure needs to be undertaken for such person to have the property officially listed under his name. The steps to be undertaken vary depending on a number of factors which vary from one case to another.
Delving into the dynamic relationship between Environmental, Social, and Governance (ESG) principles and Intellectual Property law. This Article explores how intellectual property strategies shape sustainability, social responsibility, and ethical governance in today's evolving legal landscape.
 29 Feb 2024 Dr. Anna Sultana
The Income Tax Rules applicable to the Nomad permit holders in Malta prescribe a tax exemption for one year starting from the date of issue of the residence card. The Rules apply on income from “authorized work” as of 1st of January 2024 year.
The Highly Qualified Persons (HQP) Rules are aimed at attracting highly specialized senior executives of companies operating in qualified industries to relocate and occupy c-suite positions in Maltese companies. Under the HQP rules, senior company executives benefit from a capped personal tax rate of 15% with no tax payable on income over €5m. The HQP rules apply to specific senior positions in the financial services, online gaming and aviation industries.
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.
 09 Feb 2024 . Naomi Galea
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.
 30 Jan 2024 Chetcuti Cauchi
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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