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Malta has created various fiscal incentives to make its position
stronger and tax competitive in the Business Aviation Industry mostly in connection
to aircraft engine and aircraft operators. The following are the
salient fiscal incentives surrounding the Aviation Industry.
Aircraft Operations
One of the salient income tax provisions found in the Income Tax
Act, is in connection to income derived from aircraft which may
have operated from any airport in Malta such as this income derived
from the ownership, leasing or operation of aircraft or aircraft
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