On 28 December 2023, Malta's Commissioner for Revenue declared that starting in 2024, taxpayers can fully deduct any expenditure of a capital nature related to intellectual property or intellectual property rights. The Commissioner for Tax and
Intellectual property means the rights or license for copyrights, trademarks and patents to apply. According to the Federal Tax Service, the sales for Intellectual Property (IP) by a foreign company to a Russian company for apply outside of Russia
