Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/102057Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.date.accessioned | 2022-09-27T08:47:38Z | - |
| dc.date.available | 2022-09-27T08:47:38Z | - |
| dc.date.issued | 2020 | - |
| dc.identifier.citation | Fiorini, L.A. & Eurofound. (2020). Deferral of payment of taxes, measure MT-2020-12/278 (measures in Malta), EU PolicyWatch, Dublin. | en_GB |
| dc.identifier.uri | https://static.eurofound.europa.eu/covid19db/cases/MT-2020-12_278.html | - |
| dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/102057 | - |
| dc.description.abstract | In order to improve liquidity following the impact of COVID-19 on enterprise, the government announced a 2-month deferral to enterprises and the self-employed to pay provisional tax, employee taxes, maternity fund payments, VAT and National Insurance Contributions on salaries. No interest or penalties were to be charged with regards to the eligible taxes. The scheme is targeted at those who have suffered a significant downturn in turnover due to COVID-19. | en_GB |
| dc.language.iso | en | en_GB |
| dc.publisher | European Foundation for the Improvement of Living and Working Conditions (Eurofound) | en_GB |
| dc.relation.ispartofseries | EU PolicyWatch;MT-2020-12/278 | - |
| dc.rights | info:eu-repo/semantics/openAccess | en_GB |
| dc.subject | COVID-19 Pandemic, 2020- -- Malta | en_GB |
| dc.subject | Government aid -- Malta | en_GB |
| dc.subject | Deferred tax -- Malta | en_GB |
| dc.title | Deferral of payment of taxes | en_GB |
| dc.type | report | 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.contributor.corpauthor | Eurofound | en_GB |
| dc.description.reviewed | non peer-reviewed | en_GB |
| dc.contributor.creator | Fiorini, Luke | - |
| Appears in Collections: | Scholarly Works - CenLS | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Luke Fiorini - Deferral of payment of taxes - Eurofound EU PolicyWatch.pdf | 118.74 kB | Adobe PDF | View/Open |
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