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Showing 1 to 3 of 3 for “"Taxation -- Malta"”.
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The case for the enactment of a taxpayers' charter
Tax administrations and taxpayers' rights are the subjects of contemporary development and modernization in several jurisdictions. Civil and Common law countries alike are adopting taxpayer's charters whereby tax administrations are being renovated in the ambit of the compliance philosophy, and …
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Practical complexities arising from input tax adjustments under the VAT Act
… Office of the Commissioner for Revenue and the Malta Institute of Taxation. A set of scenarios relating to input VAT adjustments have also been discussed shedding light on the lack of formal guidance. Findings: This study establishes that there are a number of issues in the application of the …
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International tax planning for Maltese companies
… outward-bound investment. The study analyses the taxation of Maltese companies on their foreign-source income, within the context of international tax planning. It provides a conceptual framework for tax related issues that companies face when operating overseas, whilst focusing on the integration …