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English common law is the basis for the American and Irish systems. Continental European countries, including Malta, are different.

Cyprus is part of the EU and have the same law system (they were a British colony)

The sabre rattling between Turkey and Greece likely makes Cyprus fairly unattractive for large American corporates, however.

What does the legal system (common law vs continental) have to do with the parent comment?

It’s another reason for US firms to choose Ireland over other countries