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Title: Income tax implications of cross border activities carried on through a partnership
Authors: Micallef, Vickyleen
Keywords: Income tax -- Malta
Issue Date: 2010
Abstract: Purpose: The purpose of this study is to analyse the tax implications of carrying on cross-border activities through a partnership. The study also focuses on the taxation of cross-border activities carried through partnerships. Design: The objective of this study was achieved through a series of semi-structured interviews with tax practitioners and officials within the Inland Revenue's Technical department supplemented by other Maltese legislations, case laws, books, journals and websites. Findings: This study examines the issues which partnerships face when they are involved in cross-border activities. As will be discussed in this study, a dissimilar tax treatment in certain circumstances by the different jurisdictions involved may impose restrictions on partners or partnerships to claim double tax relief in terms of a double tax treaty. Value: It is hoped that this study will encourage further development in the taxation of partnerships, particularly with respect to the study's recommendations which included the need for in the introduction of official guidelines to the domestic law applicable to the taxation of partnerships and to include specific provisions in respect of partnerships in the double tax treaties concluded by Malta. The study also recommends the application of the 'Check-The-Box' form similar to that applicable in the United States of America.
Description: B.ACCTY.(HONS)
Appears in Collections:Dissertations - FacEma - 2010
Dissertations - FacEMAAcc - 2010

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