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/library/oar/handle/123456789/121384Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Attard, Robert | - |
| dc.date.accessioned | 2024-04-25T15:05:46Z | - |
| dc.date.available | 2024-04-25T15:05:46Z | - |
| dc.date.issued | 2009 | - |
| dc.identifier.citation | Attard, R. (2009). Corporate issues. In Malta Institute of Taxation (Ed.), Direct taxation manual: the income tax acts. 1 (pp. 209-238). Malta: Institute of Taxation. | en_GB |
| dc.identifier.isbn | 9789995780807 | - |
| dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/121384 | - |
| dc.description.abstract | The Income Tax Acts do not contemplate a ring-fenced company tax system which is completely separate from the tax system which applies to other 'bodies of persons' and individuals. The Income Tax Acts impose a unitary taxation system. Most of the rules relating to computation of chargeable income which apply to individuals apply indiscriminately to bodies corporate. [excerpt] | en_GB |
| dc.language.iso | en | en_GB |
| dc.publisher | Malta Institute of Taxation | en_GB |
| dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
| dc.subject | Income tax -- Malta | en_GB |
| dc.subject | Corporations -- Taxation -- Accounting | en_GB |
| dc.subject | Tax accounting -- Law and legislation -- Malta | en_GB |
| dc.subject | Malta. Income Tax Acts | en_GB |
| dc.subject | Corporate profits -- Taxation -- Malta | en_GB |
| dc.title | Corporate issues | en_GB |
| dc.title.alternative | Direct taxation manual : the income tax acts. 1 | en_GB |
| dc.type | bookPart | 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.description.reviewed | peer-reviewed | en_GB |
| Appears in Collections: | Scholarly Works - FacEMAAcc | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Corporate issues 2009.pdf Restricted Access | 10.65 MB | Adobe PDF | View/Open Request a copy |
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