Malta has published Legal Notice 208 of 2019, which contains the Patent Box Regime (Deduction) Rules, 2019. The Rules provide for the introduction of a deduction for income from qualifying intellectual property (IP) in line with the modified nexus approach of BEPS Action 5. Qualifying IP Qualifying IP under the regime includes: a patent or patents, whether issued or applied for, or where the issue of the patent is still pending, and extensions of patent protection; assets in respect of which protection rights are granted in terms of national, European or international legislation, including those relating to plants and genetic...