1. DEFINITION: International Trading Companies
An international trading company means a company registered in Malta which is engaged in carrying on any business or other activity from Malta with persons not resident in Malta (International Trading Activities) and has its objects expressly limited to such activities and to such other acts only as are necessary for its operations in Malta.
The following activities shall, in so far as they are complementary to the carrying on of the said trading activities, be allowable activities of an International Trading Company:
- Purchases for export of goods manufactured, assembled or processed in Malta provided that such purchases are not made from a person who owns directly or indirectly more than 15% of the ordinary share capital of the said International Trading Company (buyer Company);
