The Resource Direct taxation manual : the income tax acts
Direct taxation manual : the income tax acts
Resource Information
The item Direct taxation manual : the income tax acts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Direct taxation manual : the income tax acts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Comprehensive text-book on direct taxation in Malta. It includes taxation on income and contains case law, references and advice from leading tax specialists in a number of areas. The manual has 26 chapters that cover a wide range of topics including the territorial boundaries of tax, the distinction between capital and income, the taxation of self-employed and employment income, corporate issues, deductions, exemptions, capital allowances, tax on property transfers, capital gains taxation, double taxation relief, taxation of trusts, records and accounting, tax planning, the EU factor, payment and refund, returns, assessments and appeals, penalties, and powers of the Revenue. Special cases include insurance profits, finance leasing, shipping profits (including air transport), deceased taxpayers, student hosting, foreign entertainers, venture capital funds, profits from agriculture, taxation of oil profits, taxation of clubs and similar institutions, taxation of partnership income, charitable institutions, collective investment schemes, investment income provisions, international trading companies, new residents and returned migrants,
- Language
- eng
- Extent
- 2 volumes, 397, 422 p.
- Isbn
- 9789995780838
- Label
- Direct taxation manual : the income tax acts
- Title
- Direct taxation manual : the income tax acts
- Language
- eng
- Summary
- Comprehensive text-book on direct taxation in Malta. It includes taxation on income and contains case law, references and advice from leading tax specialists in a number of areas. The manual has 26 chapters that cover a wide range of topics including the territorial boundaries of tax, the distinction between capital and income, the taxation of self-employed and employment income, corporate issues, deductions, exemptions, capital allowances, tax on property transfers, capital gains taxation, double taxation relief, taxation of trusts, records and accounting, tax planning, the EU factor, payment and refund, returns, assessments and appeals, penalties, and powers of the Revenue. Special cases include insurance profits, finance leasing, shipping profits (including air transport), deceased taxpayers, student hosting, foreign entertainers, venture capital funds, profits from agriculture, taxation of oil profits, taxation of clubs and similar institutions, taxation of partnership income, charitable institutions, collective investment schemes, investment income provisions, international trading companies, new residents and returned migrants,
- 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/relatedWorkOrContributorName
- Micallef, R
- http://library.link/vocab/subjectName
-
- residence
- domicile
- income tax
- employment income
- deductions
- exemption
- capital allowance
- transfer tax
- capital gains tax
- double taxation relief
- trust
- tax authorities
- penalties
- Label
- Direct taxation manual : the income tax acts
- Extent
- 2 volumes, 397, 422 p.
- Isbn
- 9789995780838
- Isbn Type
- (vol. 2)
- Label
- Direct taxation manual : the income tax acts
- Extent
- 2 volumes, 397, 422 p.
- Isbn
- 9789995780838
- Isbn Type
- (vol. 2)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Direct-taxation-manual--the-income-tax/1rHvr46D904/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Direct-taxation-manual--the-income-tax/1rHvr46D904/">Direct taxation manual : the income tax acts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Direct-taxation-manual--the-income-tax/1rHvr46D904/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Direct-taxation-manual--the-income-tax/1rHvr46D904/">Direct taxation manual : the income tax acts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
