Indirect taxation manual: the Duty on Documents and Transfers Act

Resource Information

The work Indirect taxation manual: the Duty on Documents and Transfers Act represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Indirect taxation manual: the Duty on Documents and Transfers Act

Creator

• Malta Institute of Taxation

Subject

• foundation
• gift tax
• immovable property
• indirect tax
• inheritance tax
• insurance
• partnership
• exemption
• securities
• stamp duty
• tax relief
• transfer tax
• trust
• valuation
• penalties

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