Author: David Borg ARQ Group / Partner –  Tax & Advisory E: [email protected] P: +356 2549 6000 Office Address: Ewropa Business Centre Level 3, Suite 701 Dun Karm Street Birkirkara BKR 9034 Malta Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]   Malta’s IP Box Regime and associated fiscal incentives The principal objective of this memo is to introduce Malta’s IP Box regime. This memo shall describe the following: What IP-related deductions or incentives are currently available under Maltese tax law? What are the eligibility criteria for these deductions? Are there any conditions we should be aware of? What are the typical structuring considerations...