An ITC is a very effective international tax-planning vehicle. It can be adopted to:
perform e-commerce operations;
perform licensed i-gaming activities;
receive commission income
receive management or operational fees
hold patents, copyrights, franchises & other intangible rights
perform re-invoicing operations.
The shares of a Maltese ITC must be subscribed to by at least one non-resident person such as yourself (or company). Its objects must be limited to activities or trading interests outside Malta. Thus, ITCs may hold any type of asset, movable or immovable, not situated in Malta.
An ITC may carry on trading activities outside Malta without restrictions except for banking, insurance and financial investment services for which the Company will require a specific license. An ITC may also export Maltese products.
International Trading Company (Index) Taxation (4.1%)