Malta has published Legal Notice No. 67 of 2019 and Legal Notice No. 69 of 2019 in the Official Gazette, which include regulations to provide incentives for the audiovisual industry and video game industry. Legal Notice No. 67 of 2019 was published on 9 April 2019 and contains the Financial Incentives for the Audiovisual Industry Regulations, 2019. The regulations provide that a rebate of up to 40% of eligible expenditure may be given as a cash grant, which shall be exempt for the purpose of the Income Tax Act, to qualifying companies upon completion of a qualifying production. In respect...