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/library/oar/handle/123456789/130074| Title: | The common consolidated corporate tax base : implications of the CCTB for Malta |
| Authors: | Tanti, Karl |
| Keywords: | Corporations -- Taxation -- Law and legislation -- Malta Business tax -- Law and legislation -- Malta Corporations -- Taxation -- Law and legislation -- European Union countries Tax accounting -- Law and legislation -- European Union countries International Accounting Standards |
| Issue Date: | 2011 |
| Publisher: | European Law Students' Association Malta |
| Citation: | Tanti, K. (2011). The common consolidated corporate tax base: implications of the CCTB for Malta. ELSA Malta Law Review, 1, 228-247. |
| Abstract: | ±«±è´Ç²Ô³æ20;²¹³¦³¦±ð²õ²õ¾±´Ç²Ô³æ20;³Ù´Ç³æ20;³Ù³ó±ð³æ20;·¡³Ü°ù´Ç±è±ð²¹²Ô³æ20;±«²Ô¾±´Ç²Ô,³æ20;²Ñ±ð³¾²ú±ð°ù³æ20;³§³Ù²¹³Ù±ð²õ³æ20;·É±ð°ù±ð³æ20;²µ¾±±¹±ð²Ô³æ20;³Ù³ó±ð³æ20;²õ´Ç±ô±ð³æ20;³¾²¹²Ô»å²¹³Ù±ð³æ20;´Ç´Ú³æ20;»å´Ç³¾±ð²õ³Ù¾±³¦³æ20;»å¾±°ù±ð³¦³Ù³æ20;³Ù²¹³æ²¹³Ù¾±´Ç²Ô³æ20;¾±²Ô²õ´Ç´Ú²¹°ù³æ20;²¹²õ³æ20;³Ù³ó±ð¾±°ù³æ20;±è´Ç±ô¾±³¦¾±±ð²õ³æ20;»å´Ç³æ20;²Ô´Ç³Ù³æ20;³¦´Ç²Ô³Ù°ù²¹±¹±ð²Ô±ð³æ20;³Ù³ó±ð³æ20;´Ç²úÂá±ð³¦³Ù¾±±¹±ð²õ³æ20;´Ç´Ú³æ20;³Ù³ó±ð³æ20;±«²Ô¾±´Ç²Ô.³æ20;±õ³Ù³æ20;³¦²¹²Ô³æ20;²ú±ð³æ20;²õ²¹´Ú±ð±ô²â³æ20;²õ²¹¾±»å³æ20;³Ù³ó²¹³Ù³æ20;²Ñ±ð³¾²ú±ð°ù³æ20;³§³Ù²¹³Ù±ð²õ’³æ20;²õ´Ç±¹±ð°ù±ð¾±²µ²Ô³Ù²â³æ20;´Ç²Ô³æ20;³Ù³ó¾±²õ³æ20;¾±²õ²õ³Ü±ð³æ20;¾±²õ³æ20;·É±ð±ô±ô³æ20;²õ²¹´Ú±ð²µ³Ü²¹°ù»å±ð»å³æ20;²ú²â³æ20;³Ù³ó±ð³æ20;²µ±ð²Ô±ð°ù²¹±ô³æ20;±è°ù¾±²Ô³¦¾±±è±ô±ð²õ³æ20;´Ç´Ú³æ20;²õ³Ü²ú²õ¾±»å¾±²¹°ù¾±³Ù²â³æ20;²¹²Ô»å³æ20;±è°ù´Ç±è´Ç°ù³Ù¾±´Ç²Ô²¹±ô¾±³Ù²â,³æ20;³¾²¹°ì¾±²Ô²µ³æ20;¾±³Ù³æ20;±ð³æ³Ù°ù±ð³¾±ð±ô²â³æ20;»å¾±´Ú´Ú¾±³¦³Ü±ô³Ù³æ20;´Ú´Ç°ù³æ20;³Ù³ó±ð³æ20;°ä´Ç³¾³¾¾±²õ²õ¾±´Ç²Ô³æ20;³Ù´Ç³æ20;±ð±¹±ð°ù³æ20;²¹°ù°ù¾±±¹±ð³æ20;²¹³Ù³æ20;²¹³æ20;³¦´Ç³¾³¾´Ç²Ô³æ20;²õ´Ç±ô³Ü³Ù¾±´Ç²Ô³æ20;³Ù³ó²¹³Ù³æ20;·É´Ç³Ü±ô»å³æ20;²ú±ð³æ20;²¹³¦³¦±ð±è³Ù±ð»å³æ20;²ú²â³æ20;²¹±ô±ô³æ20;³Ù³ó±ð³æ20;²Ñ±ð³¾²ú±ð°ù³æ20;³§³Ù²¹³Ù±ð²õ.³æ20;°¿²Ô³æ20;³Ù³ó±ð³æ20;´Ç³Ù³ó±ð°ù³æ20;³ó²¹²Ô»å,³æ20;²õ¾±²Ô³¦±ð³æ20;³Ù³ó±ð³æ20;·¡³Ü°ù´Ç±è±ð²¹²Ô³æ20;±«²Ô¾±´Ç²Ô’s³æ20;¾±²Ô³¦±ð±è³Ù¾±´Ç²Ô³æ20;¾±²Ô³æ20;³Ù³ó±ð³æ20;1950²õ,³æ20;³Ù³ó±ð³æ20;°ä´Ç³¾³¾¾±²õ²õ¾±´Ç²Ô³æ20;³ó²¹²õ³æ20;³¾²¹»å±ð³æ20;±ð±¹±ð°ù²â³æ20;±ð´Ú´Ú´Ç°ù³Ù³æ20;³Ù´Ç³æ20;¾±²Ô³Ù±ð²µ°ù²¹³Ù±ð³æ20;³Ù³ó±ð³æ20;²Ñ±ð³¾²ú±ð°ù³æ20;³§³Ù²¹³Ù±ð²õ’³æ20;³¦´Ç°ù±è´Ç°ù²¹³Ù±ð³æ20;»å¾±°ù±ð³¦³Ù³æ20;³Ù²¹³æ²¹³Ù¾±´Ç²Ô³æ20;²õ²â²õ³Ù±ð³¾²õ.³æ20;±õ³Ù²õ³æ20;±ô²¹³Ù±ð²õ³Ù³æ20;²¹³Ù³Ù±ð³¾±è³Ù³æ20;¾±²õ³æ20;°ì²Ô´Ç·É²Ô³æ20;²¹²õ³æ20;³Ù³ó±ð³æ20;°ä´Ç³¾³¾´Ç²Ô³æ20;°ä´Ç²Ô²õ´Ç±ô¾±»å²¹³Ù±ð»å³æ20;°ä´Ç°ù±è´Ç°ù²¹³Ù±ð³æ20;°Õ²¹³æ³æ20;µþ²¹²õ±ð³æ20;(°ä°ä°ä°Õµþ). |
| Description: | ELSA Malta European Union Law Essay Competition |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/130074 |
| ISSN: | 23051949 |
| Appears in Collections: | ELSA Malta Law Review : Volume 1 : 2011 ELSA Malta Law Review : Volume 1 : 2011 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| The common consolidated corporate tax base implications of the CCTB for Malta 2011.pdf | 440.76 kB | Adobe PDF | View/Open |
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