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Title: The evolution of Maltese residency rules since 2011
Authors: Zarb, Kelsey Marie
Keywords: Freedom of movement -- Malta
Domicile -- Malta
Domicile in taxation -- Malta
Double taxation -- Malta
Issue Date: 2016
Abstract: Residence planning is a global phenomenon that is quickly gaining momentum. Its growth is reflected not only by the increasing number of movers but also by the constant flux of key legislation that regulates the entry and residence of foreigners onto State shores. This thesis outlines the main routes leading to the acquisition of residence status by foreign nationals, highlighting the amendments that have been witnessed in recent years, and focusing on the significance of these changes. A key theme is that when amendments are introduced, they are an attempt by the Government to create a symbiotic relationship between the state and the new resident. The aim of this study is that of identifying the reasons underlying the amendments, describing the resultant situation, and analysing the position of both the new resident, as well as the state, post amendments. The first contribution of this thesis is the exploration for a definition of the term ‘residence’; a term which as yet has not been sufficiently and comprehensively defined. The results then emphasize the manner in which residence rules have evolved and the significance of these changes. The findings illustrate that a shift has been observed in recent years and the main scope of residence laws has changed from that of attracting retiree settlers to attracting High Net-Worth Individuals. Free movement of individuals both within, as well as into, the European Union has been facilitated in an effort to fill human resource voids, particularly in highly qualified sectors.
Description: LL.D.
Appears in Collections:Dissertations - FacLaw - 2016
Dissertations - FacLawPub - 2016

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