| CODE | DGP0949 | ||||||
| TITLE | Personal and Corporate Income Tax | ||||||
| UM LEVEL | 00 - Mod Pre-Tert, Foundation, Proficiency & DegreePlus | ||||||
| MQF LEVEL | Not Applicable | ||||||
| ECTS CREDITS | Not Applicable | ||||||
| DEPARTMENT | Degree Plus Programme | ||||||
| DESCRIPTION | Contact: degreeplus@um.edu.mt Target students: Open to all students. This unit provides a comprehensive overview of Malta's corporate and personal income tax system, focusing on key principles and practical applications. It is designed to equip students with a basic understanding of taxation in Malta, through understanding of foundational concepts from the basics of tax rates and charges to specialized topics such as international taxation and VAT. This unit is offered in Semester 2. Learning outcomes: By participating in this programme you will: 1. Get a better understanding of the fundamental principles underpinning Malta’s corporate and personal income tax system by reference to practical scenarios involving individuals and businesses. 2. Identify and apply the main tax rates, allowances, deductions, and credits applicable to individuals and companies under Maltese tax legislation. 3. Distinguish between different types of income (trading, passive, capital gains) and assess their tax treatment under Maltese law. 4. Analyse the operation of Malta’s corporate tax framework, including the full imputation system and shareholder taxation. 5. Demonstrate a basic understanding of international taxation concepts relevant to Malta, including double taxation relief, tax treaties, and withholding taxes. 6. Outline and apply the core principles of Value Added Tax (VAT) in Malta, including registration, chargeability, exemptions, and compliance obligations. |
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| STUDY-UNIT TYPE | Lecture | ||||||
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2025/6. It may be subject to change in subsequent years. |
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