Donald Vella contributed to the International Law Office newsletter on Corporate Tax - Malta edition. The enactment of the Aircraft Registration Act in 2010, brought with it the implementation of the Cape Town Convention on International Interest in Mobile Equipment and the Protocol on Matters Specific to Aircraft Equipment, and a revamp of Maltese legislation in the aviation sector, including the introduction of tax incentives and other measures designed to complement the Act and increase the competitiveness of this sector in Malta. Amendments to the Income Tax Act were enacted with the objective of putting Malta at the forefront of the aviation industry. Donald's article includes a brief outline of the fiscal advantages under Maltese law applicable to the aviation sector.
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