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https://www.um.edu.mt/library/oar/handle/123456789/62690
Title: | Some general considerations on the Death and Donation Duty Act 1973 |
Authors: | Mifsud Bonnici, Carmelo |
Keywords: | Inheritance and transfer tax -- Law and legislation -- Malta Gifts -- Taxation -- Malta Wealth tax -- Malta |
Issue Date: | 1975 |
Publisher: | Għaqda Studenti tal-Liġi |
Citation: | Mifsud Bonnici, C. (1975). Some general considerations on the Death and Donation Duty Act 1973. Id-Dritt, 4, 51-57. |
Abstract: | On 1st January 1974, the Death and Donation Duty Act, 1973 came into force. Its stated object is 'to provide, in place of the Succession and Donation Duties Ordinance, for the imposition of a duty on property passing on death or transferred gratuitously by way of inter vivos disposition, and for the collection thereof'. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/62690 |
Appears in Collections: | Id-Dritt : Volume 04 : January 1975 Id-Dritt : Volume 04 : January 1975 |
Files in This Item:
File | Description | Size | Format | |
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Some_general_considerations_on_the_Death_and_Donation_Duty_Act_1973_1975.pdf | 2.62 MB | Adobe PDF | View/Open |
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