/library/oar/handle/123456789/4289 2025-11-05T21:57:47Z 2025-11-05T21:57:47Z /library/oar/handle/123456789/129884 2024-12-16T08:48:43Z 2011-01-01T00:00:00Z

Title: The connecting factors for the taxation in Malta of the income or gains of a body of persons : contemporary challenges and threats Abstract: In an attempt to strike a balance between fact and theory, one could say that we have literally split this study in two. After a brief introduction in which we outline the theoretical justifications used by States to attain taxing rights over persons and income and subsequently establish the connecting factors which are typically employed to accomplish this, we embark on a long and thorough analysis of the way in which these notions are actually incorporated in the Maltese tax system at present. After attaining a solid understanding of the Maltese system we briefly venture into two important aspects of the international arena to attain a more three-dimensional appreciation of how these concepts, despite remaining at the heart of every tax system, have been molded into a variety of forms, at times almost indistinguishable from each other, to accommodate each jurisdiction's individual necessities. We do this by first highlighting some note-worthy differences between our system and a number of foreign tax systems and then, by comparatively analyzing the related aspects of the OECD Model Convention. This marks the turning point, as once we are done making comparisons we adopt a very different approach in trying to capture the essence of why the current systems employed by States to assert taxing rights have been seemingly plagued by certain aspects of the modern, globalised climate in which they function. These factors which have heated up the worlds of trade, finance and investment and effectively dissolved many of the barriers which previously held domestic markets intact have seemingly brought tax authorities to their knees as their battle to collect the State's dues becomes increasingly more challenging. We conclude the study by presenting what we hope to be a fairly accurate explanation of what is causing the deficiencies outlined in the previous chapter. We then summarise what we consider to be the most effective methods adopted by States to combat these deficiencies, and attempt to round-up our arguments by suggesting potential alternatives to the systems currently adopted. A point worth noting in relation to these last sections, regards the sources upon which the principal ideas are based. Despite there being a handful of very prominent authors who have voiced their concern and formulated an opinion on many of the questions in discussion, these debates have been entirely restricted to the academic forum, with no hint of attention, much less apprehension, from the decision-takers, from outside these circles. As a result of this, we must admit from the start that most of the content of the concluding sections of this study consist mainly of the opinion of the author and many of the technical observations In these sections are similarly based on the opinions of academics and not on facts which have been confirmed through practical application. Description: LL.D.

2011-01-01T00:00:00Z /library/oar/handle/123456789/123021 2024-05-31T08:04:04Z 2011-01-01T00:00:00Z

Title: The application of articles 101, 102 and 106 to state measures, monopolies and /or undertakings enjoying special or exclusive rights under the treaty of the functioning of the European Union Abstract: This thesis examines the application of European Union competition laws to Member States, public undertakings and private undertakings having been granted special or exclusive rights. Bearing in mind that the competition provisions are directly applicable to private undertakings, this thesis explores the application of Articles 101, 102 and 106 TFEU via the Union’s case-law. This work examines the concept of the "undertaking" as applicable to public bodies and entities, the functional and solidarity principles and the effet utile doctrine envisaged by the Court 1 in order to create a set of principles which indicate when and how the competition provisions are to apply to acts of Member States directly or through public undertakings or private undertakings with special or exclusive rights. Articles 101, 102 and 106 are initially discussed separately; however the interconnection between the three articles forming the Union's competition regime is discussed at length. The thesis questions whether the renvoi character of Article 106 is currently at stake, and whether the Court adopts double-standards when applying the provisions of Articles 101 and 102 to acts of Member States, public undertakings and private undertakings having been granted special or exclusive rights. Description: M.JURIS.EUR.COMP.

2011-01-01T00:00:00Z /library/oar/handle/123456789/122718 2024-05-31T09:49:23Z 2011-01-01T00:00:00Z

Title: A critical analysis of Directive 2008/104/EC of the European Parliament and of the council of 19th November 2008 on temporary agency work Abstract: After more than 30 years of debates, standstills and failed attempts the Directive 2008/104/EC on Temporary Agency Work was finally adopted. The reasons for this delay were particularly the Member States' divergent views on different parts of temporary agency work. Before the adoption of the Directive there were significant differences in the member states for temporary work. The Directive was put in an explicit context with the European concept of Flexicurity. The aim of this flexicurity concept of the EU is to enhance flexibility and security in the European labour market. And at least the Directive was the first European instrument in this field since the official launch of the flexicurity agenda in 2006. The Directive has been meant by the European legislator as an answer to the changes in the sector of temporary agency work throughout the European Union. The aim of the European legislator was to provide minimum standards of protection for temporary agency workers in the EU. Therefore the basic element of the Directive was the introduction of an European wide principle of equal treatment. However, this principle has attracted a lot of criticism as well over the years. The key element of this criticism was that there are too many exceptions in the Directive from the principle of equal treatment. These exceptions should in the mind of these critical voices weaken the Directive and the aim behind the Directive, which should lead in the end to a paler version of the Directive. Description: LL.M.EUR.COMP.

2011-01-01T00:00:00Z /library/oar/handle/123456789/39842 2019-02-13T02:24:10Z 2011-01-01T00:00:00Z

Title: The two-tier board structure : an apt option for Malta? Abstract: This thesis explores, from a review of existing literature, problems of effective corporate control in the context of a company and highlights how a two-tier board structure could help reduce agency problems that arise from the separation of ownership and control in general. The general problems associated with the separation of ownership and control are reviewed within economic and legal contexts and from the specific perspective of foreign inward investment into Malta. I find that there is general consensus that alternative legal systems of corporate control have their merits and have been largely successful in the countries in which they operate. However whilst the two-tier board system offers advantages from a corporate control perspective, the one-tier board system offers advantages from an efficiency perspective. Which aspects of management and control of a company deserve priority are industry specific and conclude that the present policy of one size fits all board structure many not be the best policy for Malta. To offer a choice could encourage further inward investment and better run local companies. Description: M.A.FIN.SERVICES

2011-01-01T00:00:00Z