Giovanni Bonello, ‘Malta’s Debts to the European Court of Human Rights’ (Online Law Journal, 26 February 2015). The achievements of the European Court of Human Rights (herein also referred as the ‘ECtHR’) are usually stealthy and unassertive; rarely loud, attention-seeking or ostentatious. Individually, they often tend to pass unobserved; cumulatively they have revolutionized the fate […]
Charles Cassar and Laura Spiteri, ‘Malta Algorithmic Trading’ (Online Law Journal, 26 February 2015). DEFINITION Algorithmic trading concerns trade in financial instruments where a computer algorithm determines individual parameters of orders with little or no human intervention.1 High-frequency algorithmic trading is a sub-category of algorithmic trading concerned with a technique characterised by infrastructure intended to […]
Joanna Spiteri, ‘Jurisdiction to Tax’ (Online Law Journal, 23 February 2015). The main legislative provision under Maltese law which provides for jurisdiction to tax is article 4 sub article (1) of the Income Tax Act (‘ITA’).1 Such article deems as taxable any income of a person, accruing in or derived from Malta or elsewhere, and […]
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