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, ‘Head of State Immunity in International Criminal Law: A Case Study on Charles Taylor’ (Online Law Journal, 22 December 2014). HEAD OF STATE IMMUNITY Louis XIV’s infamous statement, ‘L’etat c’est moi’, accurately portrays how the idea of Head of State immunity was viewed in the past when it came to International Criminal Law. […]
Chris Bergedahl, ‘Gender Identity Issues in Maltese Law’ (Online Law Journal, 22 December 2014). INTRODUCTION Of all the current legal and political controversies that have topped the headlines in recent times, lesbian, gay, bisexual, and transsexual (collectively referred to as ‘LGBT’) rights have been particularly prominent. The late 2000s and early 2010s have seen a […]
Anthea Turner, ‘Fighting Child Abuse in the Cyberspace: A Lost Battle?’ (Online Law Journal, 22 December 2014). The Context The rise of the cyberspace and use of social networking have resulted in further facilitation of both human communication and access to information. However, the cyberspace has also become a newfound haven for perpetrators, including offenders […]
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