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https://www.um.edu.mt/library/oar/handle/123456789/121385| Title: | Exemptions and deductions |
| Other Titles: | Direct taxation manual : the income tax acts. 1 |
| Authors: | Attard, Robert |
| Keywords: | Tax exemption -- Malta Income tax deductions -- Malta Corporate profits -- Taxation -- Malta Income tax -- Malta Malta. Income Tax Act |
| Issue Date: | 2009 |
| Publisher: | Malta Institute of Taxation |
| Citation: | Attard, R. (2009). Exemptions and deductions. In Malta Institute of Taxation (Ed.), Direct taxation manual: the income tax acts. 1 (pp. 271-295). Malta: Institute of Taxation. |
| Abstract: | Exemptions granted in terms of the Income Tax Act: Tax profit is not equivalent to turnover. Certain receipts fall outside the scope of the Income Tax Act and are not taxable; certain other receipts are not taxable because they are expressly exempt from tax. The Income Tax Act also provides for certain deductions. The concept of a tax deduction is not equivalent to its counterpart in accounting theory and practice. [excerpt] |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/121385 |
| ISBN: | 9789995780807 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Exemptions and deductions 2009.pdf Restricted Access | 9.82 MB | Adobe PDF | View/Open Request a copy |
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