The Tax Credits for Research and Development and Innovation Regulations, 2017, which were passed through Legal Notice 153 of 2017, provide that where a corporation is satisfied that an undertaking employs a person holding or reading a doctoral degree in one of the areas specified in the Incentive Guidelines that have been issued by Malta Enterprise, that corporation assist the undertaking by means of a tax credit. Any such assistance must be in conformity with the EU De Minimis Regulations (Commission Regulation (EU) No. 1407/2013 of 18 December 2013).
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