Malta Leasing Company
It is possible to set up a Maltese company for the purpose of acquiring equipment and carry out leasing operation to customers all over the world (including a high tax country). The Malta company may acquire the equipment via a sale and lease back agreement with the company it shall lease out such equipment - this is also known as a sale and lease back agreement.
The incorporated Malta company shall be entitled to certain capital allowance on the assets acquired. Also, this arrangement if properly structured would reduce the taxable profit in the country of the original owner.