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DC Field | Value | Language |
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dc.date.accessioned | 2020-10-02T14:43:00Z | - |
dc.date.available | 2020-10-02T14:43:00Z | - |
dc.date.issued | 1967 | - |
dc.identifier.citation | Gauci Maistre, G. (1967). The concept of income in Income Tax Law (Master's dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/61101 | - |
dc.description | LL.D. | en_GB |
dc.description.abstract | Income tax is an annual tax imposed by an annual Finance Act in respect of the current year. Parliament annually imposes this tax which is assessed and charged on annual profits or gains. “It is entirely the creation of Statute Law, and in no instance does the legislation of the various legislatures which have imposed this tax provide a comprehensive code of law on the subject”. However the tax is only 'theoretically' imposed year by year. In practice it is permanent, but a Finance Act passed in each year, fixes the standard rate and the rate of surtax, In Great Britain taxes on, or in respect of, incomes, have been imposed in the broadest language, leaving many matters to be determined by the courts. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Taxation -- Law and legislation -- Malta | en_GB |
dc.subject | Income tax -- Law and legislation -- Malta | en_GB |
dc.title | The concept of income in Income Tax Law | en_GB |
dc.type | masterThesis | 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 | Gauci Maistre, Godfrey | - |
Appears in Collections: | Dissertations - FacLaw - 1958-2009 |
Files in This Item:
File | Description | Size | Format | |
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Gauci_Maistre_Godfrey_The concept of income in income tax.pdf Restricted Access | 5.94 MB | Adobe PDF | View/Open Request a copy |
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