The Resource Indirect taxation manual: the Duty on Documents and Transfers Act
Indirect taxation manual: the Duty on Documents and Transfers Act
Resource Information
The item Indirect taxation manual: the Duty on Documents and Transfers Act 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 Indirect taxation manual: the Duty on Documents and Transfers Act 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
- 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
- Language
- eng
- Label
- Indirect taxation manual: the Duty on Documents and Transfers Act
- Title
- Indirect taxation manual: the Duty on Documents and Transfers Act
- 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
- Extent
- VI, 278 p.
- Isbn
- 9789995780845
- Label
- Indirect taxation manual: the Duty on Documents and Transfers Act
- Extent
- VI, 278 p.
- Isbn
- 9789995780845
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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/Indirect-taxation-manual-the-Duty-on-Documents/1rVhnAw_UIE/" 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/Indirect-taxation-manual-the-Duty-on-Documents/1rVhnAw_UIE/">Indirect taxation manual: the Duty on Documents and Transfers Act</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>
