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 […]
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 […]
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