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DC Field | Value | Language |
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dc.date.accessioned | 2020-10-02T14:44:18Z | - |
dc.date.available | 2020-10-02T14:44:18Z | - |
dc.date.issued | 1995 | - |
dc.identifier.citation | Bianco Bonaci, D. (1995). Corporate gains as dealt with by double taxation treaties (Master's dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/61102 | - |
dc.description | LL.D. | en_GB |
dc.description.abstract | This thesis attempts to expound the manner by which corporate gains are dealt with in double taxation agreements. This dissertation begins with an introduction on the general issues relating to corporations and the categories of income earned by these entities. An examination into the way these classes on income are treated in the field of international taxation and treaty relief in the case of double taxation is subsequently endeavoured. In view of the fact that the fiscal regulation of income is dealt uniquely in each State, a comparative analysis in the light of the different Double Taxation Model Agreements, most commonly used is made. Emphasis is obviously laid on the provisions found in the OECD Model Convention especially since this Convention has played such a major role in the development of double taxation treaty networks world-wide. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Taxation -- Law and legislation -- European Union countries | en_GB |
dc.subject | Taxation -- Law and legislation -- Malta | en_GB |
dc.subject | Income tax -- Malta | en_GB |
dc.subject | Double taxation -- Treaties | en_GB |
dc.title | Corporate gains as dealt with by double taxation treaties | 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 | Bianco Bonaci, Diane | - |
Appears in Collections: | Dissertations - FacLaw - 1958-2009 |
Files in This Item:
File | Description | Size | Format | |
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Bianco_Bonaci_Daniel_CORPORATE GAINS AS DEALT WITH WITH BY DOUBLE TAXATION TREATIES.pdf Restricted Access | 5.82 MB | Adobe PDF | View/Open Request a copy |
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