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MamoTCV Advocates

FAQs – Funds FAQ

FAQs – Funds

Setting up a Fund in Malta The principal advantages which are generally perceived to give Malta a competitive edge as a fund domicile of choice include the low level of costs involved in the setting up of a fund, the flexibility of the legal structures that are permitted under Maltese law aswell as the approachability and efficiency of Malta’s single regulator and supervisor. Furthermore, Malta’s EU membership has paved the way for its adoption of the UCITS and AIFM directives. Malta also benefits from a large number of local and foreign credit institutions, fund administrators and investment firms having a…
MamoTCV Advocates
24th June 2016
FAQs – IP FAQ

FAQs – IP

Want to Protect your Intellectual Property? Under Maltese law, copyright covers a number of exclusive rights that are owned by individuals or organisations in respect of an original work (be it an artistic work, a musical work, a work of literature, computer software, an audio-visual work, etc.).  These rights include, among other things, the right to authorise or prevent third parties from reproducing (or ‘copying’) a work or a substantial part of it, from altering it or adapting it and from distributing or communicating it to the public.  Similar rights (also known as related rights or neighbouring rights) are given…
MamoTCV Advocates
24th June 2016
VAT- Aircraft leasing guidelines/initiative – VAT Mitigation and simplification measure News and Publications

VAT- Aircraft leasing guidelines/initiative – VAT Mitigation and simplification measure

  The VAT Department in Malta has issued guidelines relating to aircraft leasing. The guidelines which are based on the current yacht leasing measures, seek to mitigate the VAT impact on the purchase of an aircraft and its engines.  The guidelines would apply to aircrafts used privately.  The mitigation measure applies by virtue of the adoption of a leasing arrangement which is entered into by the owner of an aircraft and its lessee. Both the owner and the lessee would need to be Maltese registered entities. VAT at the standard Maltese rate is levied on the deemed usage of the…
MamoTCV Advocates
7th May 2016