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The Resource Indirect taxation manual: the Duty on Documents and Transfers Act

Indirect taxation manual: the Duty on Documents and Transfers Act

Label
Indirect taxation manual: the Duty on Documents and Transfers Act
Title
Indirect taxation manual: the Duty on Documents and Transfers Act
Creator
Subject
Language
eng
Summary
This book provides a detailed review of the law on indirect taxation in Malta. It shows sources and origins of the Duty of Documents and Transfers Act (DDTA), a detailed examination and explanation of the provisions of DDTA, as well as case law and precedents. The manual also takes a brief look at stamp duties in some other countries, and provides a summary of the main provisions of the law in the form of a tabular statement. The book examines (I) definitions, (II) jurisdiction: territorial scope, (III) transfers of immovable property, (IV) transfers of marketable securities, (V) transfers of partnerships, (VI) transmissions causa mortis, (VII) donations: gratuitous, hidden and veiled transfers, (VIII) values, valuations and deemed transfers, (IX) insurance policies, auction sales and other matters, (X) trusts and foundations, (XI) reliefs and exemptions, (XII) protection of the duty, (XIII) administration, assessments and notices and (XIV) payment and refund of the duty penalties
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Malta Institute of Taxation
http://library.link/vocab/subjectName
  • indirect tax
  • stamp duty
  • transfer tax
  • immovable property
  • securities
  • partnership
  • inheritance tax
  • gift tax
  • valuation
  • insurance
  • trust
  • foundation
  • tax relief
  • exemption
  • penalties
Label
Indirect taxation manual: the Duty on Documents and Transfers Act
Instantiates
Publication
Extent
VI, 278 p.
Isbn
9789995780845
Label
Indirect taxation manual: the Duty on Documents and Transfers Act
Publication
Extent
VI, 278 p.
Isbn
9789995780845

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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