Malta's Commissioner for Revenue has announced that from 2024, taxpayers have the option to take a full deduction for any expenditure of a capital nature incurred on intellectual property or intellectual property rights. --- Deductions in Respect of Intellectual Property and Intellectual Property Rights Publication Date: Dec 28, 2023 The Commissioner for Tax and Customs hereby notifies that, with effect from the period covered by the year of assessment 2024, any expenditure of a capital nature incurred on Intellectual Property or Intellectual Property Rights may, at the option of the person that has incurred such expenditure, be deducted in full...