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The  International Trading Company  (ITC) is in many ways regulated as the other limited liability companies: it has particular  tax  treatment. It is only available to non residents of  Malta and its trading activities are limited to those carried out from Malta but outside Malta.   

The non resident  shareholders of  the ITC  may  be entitled to certain fiscal advantages  if  certain requirements be fulfilled.

The international Holding Company is not specifically regulated. It is a vehicle used to hold certain assets. Non resident shareholders  of  the IHC may in certain circumstances be entitled to a partial refund of  tax if   the required conditions be  fulfilled.