The Resource Cut your cloth to suit your coat : the taxation of foundations in Malta

Cut your cloth to suit your coat : the taxation of foundations in Malta

Label
Cut your cloth to suit your coat : the taxation of foundations in Malta
Title
Cut your cloth to suit your coat : the taxation of foundations in Malta
Creator
Subject
Language
eng
Summary
Following the enactment of regulations on the tax treatment of foundations entitled 'Foundations (Income Tax) Regulations, 2010' which came into effect by virtue of Legal Notice 312 of 2010, this article discusses these regulations, including the default rule - foundation to be taxed in the same manner as a company, fiscal treatment of a Maltese company applied to Maltese foundations, the full imputation system of taxation and the refund system, flat rate foreign tax credit, participation exemption under Maltese tax law, the option for a Maltese foundation to be treated as a trust, dividend income derived from a non-Maltese company, royalty income from the holding of intellectual property, income from immovable property situated outside Malta, the use of segregated cells, and voluntary organizations
Citation source
In: Trusts & trustees. - Oxford. - Vol. 17 (2011),
http://library.link/vocab/creatorName
Cremona, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • foundation
  • imputation system
  • refund
  • foreign tax credit
  • participation exemption
  • protected cell company
Label
Cut your cloth to suit your coat : the taxation of foundations in Malta
Instantiates
Publication
Label
Cut your cloth to suit your coat : the taxation of foundations in Malta
Publication

Library Locations

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      52.3736660 4.9336932
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