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DC Field | Value | Language |
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dc.date.accessioned | 2018-04-09T09:30:43Z | - |
dc.date.available | 2018-04-09T09:30:43Z | - |
dc.date.issued | 2017 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/28922 | - |
dc.description | LL.B | en_GB |
dc.description.abstract | This term paper on a legal subject will analyse and compare the tax incentives granted by different Member States of the European Union. The research section of this term paper will look into 6 specific Member States, including Malta, and provide an analytical overview of the different qualifying factors instituted by each Member State, factors such as eligibility criteria, duration of the tax incentive, tax benefit and residence of employer. The aim of this term paper would subsequently be to compare and contrast the tax incentives of the Member States with Malta’s current tax regime. By comparing and contrasting, suggestions to Malta’s current tax incentives will be made by the writer in the conclusion. This will be exercised by introducing different criteria, and also involving more sectors which would benefit the most out of these suggestions. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Tax incentives -- European Union countries | en_GB |
dc.subject | Domicile in taxation -- European Union countries | en_GB |
dc.subject | Expatriation -- Taxation -- European Union countries | en_GB |
dc.title | Incentives granted by the EU in respect of expatriate employees : a comparative study | en_GB |
dc.type | bachelorThesis | 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.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Laws | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Farrugia, Julian | - |
Appears in Collections: | Dissertations - FacLaw - 2017 Dissertations - FacLawPub - 2017 |
Files in This Item:
File | Description | Size | Format | |
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17LLB055.pdf Restricted Access | 1.12 MB | Adobe PDF | View/Open Request a copy |
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