Principles of Maltese tax law

Abstract

I am delighted to have been asked to write a foreword to this new book by Robert Attard on the Maltese Tax System. In the foreword that I wrote to Robert Attard's previous book on taxation, Introduction to Income Tax Theory, I noted that the author had adopted an approach which combined a detailed description of certain aspects of the Maltese tax system with a topical discussion of specific issues. This new book, which is very much the supplement and successor to that previous book, continues the same approach. In some respects, parts of this book read like a collection of essays on topics such as: international law and taxation, the concept of tax evasion and fiscal penalties, and VAT compliance. The result is a very readable text which alternates between the descriptive approach for complex rules and the detailed discussion in a short chapter devoted to particular topics. [excerpt from the Foreword by Philip Baker]