Cap. 123 Art. 13Temporary residents.

PART III

In KraftAmtlicher Text

Tax shall not be payable in respect of any income arising outside Malta to any person who is in Malta for some temporary purpose only and not with any intent to establish his residence therein and who has not actually resided in Malta at one or more times for a period equal in the whole to six months in the year preceding the year of assessment.

Zitiert von

Cap. 123 Art. 2
Cap. 123 Art. 9B
Cap. 123 Art. 12
Cap. 123 Art. 14
Cap. 123 Art. 14D
Cap. 123 Art. 15A
Cap. 123 Art. 49
Cap. 123 Art. 56
Cap. 123 Art. 90A