The Industrial Development Act, 1988, provides for a number of substantial incentives, tax and non-tax incentives, which may be availed of by "qualifying" companies engaged in "qualifying" activities.
A. 'QUALIFYING' COMPANY
A 'qualifying' company must satisfy the following conditions:
1. It must be a company constituted in accordance with Maltese company law;
2. It must carry on, or intend to carry on, actually and physically in Malta, a trade or business which consists solely of one of the following activities:
(i) Production, manufacture, improvement, assembly, processing, repair, preservation, maintenance, of goods, materials, equipment, etc.;
(ii) Related industrial services;
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