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 […]
Camilleri Preziosi Advocates, ‘Legal Update: July-October 2013’ (Online Law Journal, 9 April 2022). MALTA SIGNS DOUBLE TAXATION TREATY WITH UKRAINE Malta and Ukraine signed a double tax treaty with respect to taxes on income and on capital on the 4 September 2013. This tax treaty continues to strengthen the growing network of an already vast […]
Michelle Camilleri, ‘Identification in the Law of Evidence: Zammit Tabona vs Saliba’ (Online Law Journal, 13 January 2015). By means of a preliminary judgment given in October 2006, the First Hall of the Civil Court declared that defendant had indeed participated in the robbery and after referring to Article 1049 Civil Code,2 stated that defendant […]
Peter Agius, ‘In the Driving Seat: An Insight into the Practice of the Rotating Presidency’ (Online Law Journal, 9 April 2022). Of all complex decision-making organs that make up the legislative machinery of the Union, the rotating Presidency of the Council of Ministers is possibly the least well-known to the general public. Yet, if handled […]
Ariane Aquilina, ‘Introducing Dublin III’ (Online Law Journal, 13 January 2015). The Dublin III Regulation1 entered into force on 19 July 2013, and is intended to serve as a recast of the Dublin II Regulation, which itself replaced the Dublin Convention in 2003. The original Dublin Regulation was a law that set out which Member […]
Emma Grech, ‘iGaming in Malta – Awareness: Pentasia’s ‘Introduction to iGaming’ Course’ (Online Law Journal, 13 January 2015). The remote gaming sector in Malta is fast growing, bringing with it new and exciting career opportunities that range from positions of Chief Executive Officers of large gaming companies to customer support services. Because of the dynamism […]
Giovanni Bonello, ‘Bribery and Genocide: The Same?’ (Online Law Journal, 23 December 2014). I am pleased to note that the Government has announced new measures to fight corruption. Legislation ‘to remove the applicability of prescription to the offence of corruption’ committed by a Minister, Parliamentary Secretary, Member of the House of Representatives, Mayor or Local […]
Ariane Aquilina, ‘Child Piracy in East Africa’ (Online Law Journal, 22 December 2014). Modern day piracy is a crime that may be prosecuted under universal jurisdiction. The United Nations Convention on the Law of the Sea defines piracy as consisting of:(a) any illegal acts of violence or detention, or any act of depredation, committed for […]
Sarah Grima, ‘Anti-Money Laundering: Know Your Customer’ (Online Law Journal, 22 December 2014). Money laundering is a reality. It has become today one of the chief concerns of all governments – and so it should be! It is NOT merely financial institutions and large organisations which may fall victim to such offence, but any individual […]
Giuseppe Mifsud Bonnici, ‘The Presumption of Innocence: A second look’ (Online Law Journal, 22 December 2014). In 1997, I had a first look at the jurisprudence1 of the European Court of Human Rights and I published a monograph entitled The Presumption of Innocence on the matter in the Mediterranean Journal of Human Rights.2 On examining […]
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