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https://www.um.edu.mt/library/oar/handle/123456789/121754| Title: | Principles of Maltese income tax law : 2019 |
| Authors: | Attard, Robert |
| Keywords: | Income tax -- Law and legislation -- Malta Tax administration and procedure -- Malta Malta. Income Tax Acts European Convention on Human Rights Payroll tax -- Malta |
| Issue Date: | 2019 |
| Publisher: | Malta Institute of Management |
| Citation: | Attard, R. (2019). Principles of Maltese income tax law: 2019. Malta: Malta Institute of Management. |
| Abstract: | The more I write about the Income Tax Acts, the more I become conscious of the fact that the Income Tax Acts are an invaluable source of historical data. The Income Tax Acts are a veiled history hook because the evolution of the Income Tax Acts charts the history of the Maltese people. The Income Tax Acts do not only chart the economic ambitions, challenges and aspirations of successive Governments but they also reflect changes to the fabric of the Maltese Society. Tax deductions are especially interesting because they refer to expenditure incurred by many a Maltese household. Rules on tax deductions speak of exclusive schools and homes for the elderly and of social patterns in sports and recreation. [excerpt from the Preface] |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/121754 |
| ISBN: | 9789995715625 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Principles of Maltese income tax law 2019.pdf Restricted Access | 278.7 MB | Adobe PDF | View/Open Request a copy |
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