Browsing by Subject Income tax -- Law and legislation -- Malta

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Issue DateTitleAuthor(s)
2015The applicability of the OECD model convention to trusts : a Maltese perspectiveBorg, Amy-Jo
2003The attribution of profits to a permanent establishment, including a Maltese income tax perspectiveCaruana, Deborah Ann (2003)
1981Best of judgment assessments under the Income Tax Act, 1948Fiott, Antoine
1999Capital gains tax legislation in Malta : complications encountered in its administration and interpretationAttard, Annette (1999)
1967The concept of income in Income Tax LawGauci Maistre, Godfrey
2019The effects of the proposed Common Consolidated Corporate Tax Base (CCCTB) on (small) European Union member states with special reference to its effects on Maltese Income Tax LegislationFlynn, Benjamin Simon
2005The implications of ECJ case law for Malta's Income Tax ActsPace, Paul (2005)
2003Income tax anti-avoidance measures : a Maltese perspectiveGiglio, Marie a.k.a Jeannine
2008Income tax developments following Malta's accession in the EUFarrugia, Keith
2021The insurance utmost good faith principle : the case of MaltaFarrugia, Andre; Grima, Simon
2012International direct taxation issues concerning the exploitation of intellectual property rights, with particular reference to MaltaCasolani, Sarah
2014The introduction of death and donation duties and income tax within a historico-legal contextImbroll, Fabio
2011Linked long term contracts of insurance in Malta : an analysis of the direct tax implicationsScicluna, Shanelle
2021The Maltese tax legal system : does it differentiate between genders?Polidano, Jennifer (2021)
2019The new Maltese gaming tax regulations : has the competitive edge been retained?Azzopardi, Jessica
2022The obligations of the notary public under the Income Tax Act, Duty on Documents and Transfers Act and Value Added Tax ActFarrugia, Nawal (2022)
2009Powers of the revenueGauci, Stefan Patrick; Attard, Robert
2013Principles of Maltese income tax lawAttard, Robert
2019Principles of Maltese income tax law : 2019Attard, Robert
2019A progressive versus a proportionate taxation system from a Maltese perspectiveFarrugia, Sara