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Title: | Tax sparing as a means of promoting economic and industrial development |
Authors: | Xuereb, Michael (2000) |
Keywords: | Financial services industry -- Malta Tax sparing -- Malta Double taxation -- Malta Tax incentives -- Malta |
Issue Date: | 2000 |
Citation: | Xuereb, M. (2000). Tax sparing as a means of promoting economic and industrial development (Master’s dissertation). |
Abstract: | This dissertation examines the nature, use and effect of tax sparing clauses under various double tax treaties with special reference to clauses found in treaties signed by Malta. It attempts to establish the relevance of this method of treaty relief in the context of industrial and economic development as well as the importance attached to it by different developing countries. In the process this study looks at a number of facets including tax policy in relation to development, the effectiveness of tax incentives in attracting foreign direct investment, the relevance of double tax agreements and the evolution of the tax sparing clause. |
Description: | M.A.FIN.SERVICES |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/123268 |
Appears in Collections: | Dissertations - MA - FacLaw - 1994-2008 |
Files in This Item:
File | Description | Size | Format | |
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M.A.FIN.SERVICES_Xuereb_Michael_2000.pdf Restricted Access | 5.03 MB | Adobe PDF | View/Open Request a copy |
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