Many European companies are attracted to Maltabecause of its full imputation system, more commonlyknown as the international holding company regime.In fact, a vast majority of German blue chips run aMalta holding or finance company.[...]

In this article, we use the expression ‘‘holding haven’’to describe a tax jurisdiction with a very attractivelegal framework for holding companies. Holdinghaven regimes are more sophisticated thanconventional tax haven regimes, demanding more infrastructureand business activities....