Foreign Income Account (FIA)
- Profits resulting from royalties and similar income arising outside Malta and from dividends, capital gains, interest, rents, income or gains derived from a Participating Holding (PH) or from the disposal of such holding, and any other income derived from investments situated outside Malta, which are liable to tax in Malta and are receivable by a company registered in Malta.
- Profits resulting from investments, assets or liabilities situated outside Malta to a company either licensed as a bank in Malta or in possession of a licence granted under the provisions of the Financial Institutions Act.
- All profits or gains of a company registered in Malta, which are liable to tax in Malta and attributable to a PE (including a branch) situated outside Malta.
- Profits resulting from dividends paid out of the foreign income account of another company registered in Malta.