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DC Field | Value | Language |
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dc.contributor.author | Attard, Robert | - |
dc.date.accessioned | 2024-04-29T13:50:41Z | - |
dc.date.available | 2024-04-29T13:50:41Z | - |
dc.date.issued | 2008 | - |
dc.identifier.citation | Attard, R. (2008). Principles of Maltese tax law. Malta: Malta Institute of Management. | en_GB |
dc.identifier.isbn | 9789995780202 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/121568 | - |
dc.description.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] | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Malta Institute of Management | en_GB |
dc.rights | info:eu-repo/semantics/closedAccess | en_GB |
dc.subject | Taxation -- Law and legislation -- Malta | en_GB |
dc.subject | Tax administration and procedure -- Malta | en_GB |
dc.subject | Tax exemption -- Law and legislation -- Malta | en_GB |
dc.subject | Tax accounting -- Law and legislation -- Malta | en_GB |
dc.subject | Capital gains -- Malta | en_GB |
dc.title | Principles of Maltese tax law | en_GB |
dc.type | book | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
File | Description | Size | Format | |
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Principles of Maltese tax law 2008.pdf Restricted Access | 147.83 MB | Adobe PDF | View/Open Request a copy |
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