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Showing 1 to 1 of 1 for “"Value-added tax -- Law and legislation -- Malta"”.
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Practical complexities arising from input tax adjustments under the VAT Act
… the application of the Capital Goods Scheme, and to analyse the implications arising from the lack of formal guidance. This research attempts to identify ways to overcome the issues arising from the implementation of the Scheme, and recommend improvements to the current system of input VAT …