Malta's Commissioner for Revenue has announced that from 2024, taxpayers have the option to take a full deduction for any expenditure of a capital nature incurred on intellectual property or intellectual property rights.
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Deductions in Respect of Intellectual Property and Intellectual Property Rights
Publication Date: Dec 28, 2023
The Commissioner for Tax and Customs hereby notifies that, with effect from the period covered by the year of assessment 2024, any expenditure of a capital…