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Malta has long been considered a leading holding company jurisdiction due to its participating holding exemption on dividends and capital gains, as well as its lack of withholding tax on payments to shareholders.

As a result of their nature as highly malleable and flexible instruments, trusts, have been and are still being employed for a myriad of uses, the limit thereto being set only by the imagination and inventiveness of practitioners in the field, which uses can very broadly be categorized into two classes: private uses and uses of a commercial nature.