Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/83328
Title: | The OECD Model Tax Convention on Income and on Capital 1992 : a comparative analysis of a selection of Maltese double taxation agreements |
Authors: | Zammit, Kenneth (1999) |
Keywords: | Accounting -- Malta Taxation -- Malta Auditing -- Malta |
Issue Date: | 1999 |
Citation: | Zammit, K. (1999). The OECD Model Tax Convention on Income and on Capital 1992 : a comparative analysis of a selection of Maltese double taxation agreements (Bachelor's dissertation). |
Abstract: | Malta’s opportunities of both inbound and outbound foreign investment are facilitated "through, inter alia, the network of double taxation agreements with foreign countries, which facilitate the avoidance of double taxation. During the recent past years, Malta has embarked on a programme to enhance its double tax treaty portfolio, which will help to attract further foreign investment to the island. The main aim of this dissertation has been to carry out a comparative analysis of the — Maltese double taxation agreements with Germany, UK, Czech Republic, Sweden and Luxembourg. The study concentrated on dividends, interest and royalties, being three of the most important types of income under the OECD Model. The scope of the comparative analysis was to highlight the existing variations between the provisions under the selected Maltese double tax treaty articles vis-a-vis those of the OECD 1992 Model, to identify other Maltese double tax agreements which provide a similar withholding tax on dividends, interest and royalties as those selected, and to compare the withholding tax payable on these three types of income between the five countries under study themselves. The research also led to the identification of the rationale behind the five double tax treaties chosen. The study concluded by focusing on the double tax treaties which are currently awaiting ratification and by recommending future target jurisdictions for enhancing Malta’s double tax treaty network. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/83328 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
B.ACCTY.(HONS)_Zammit_Kenneth_1999 (1).pdf Restricted Access | 7.67 MB | Adobe PDF | View/Open Request a copy |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.