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https://www.um.edu.mt/library/oar/handle/123456789/121384| Title: | Corporate issues |
| Other Titles: | Direct taxation manual : the income tax acts. 1 |
| Authors: | Attard, Robert |
| Keywords: | Income tax -- Malta Corporations -- Taxation -- Accounting Tax accounting -- Law and legislation -- Malta Malta. Income Tax Acts Corporate profits -- Taxation -- Malta |
| Issue Date: | 2009 |
| Publisher: | Malta Institute of Taxation |
| Citation: | Attard, R. (2009). Corporate issues. In Malta Institute of Taxation (Ed.), Direct taxation manual: the income tax acts. 1 (pp. 209-238). Malta: Institute of Taxation. |
| Abstract: | The Income Tax Acts do not contemplate a ring-fenced company tax system which is completely separate from the tax system which applies to other 'bodies of persons' and individuals. The Income Tax Acts impose a unitary taxation system. Most of the rules relating to computation of chargeable income which apply to individuals apply indiscriminately to bodies corporate. [excerpt] |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/121384 |
| ISBN: | 9789995780807 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Corporate issues 2009.pdf Restricted Access | 10.65 MB | Adobe PDF | View/Open Request a copy |
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