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dc.identifier.citationVella, D. (2018). Immovable property tax : towards a more simplified legislation (Bachelor's dissertation).en_GB
dc.description.abstractThis Term Paper delved into the fiscal legislation with its primary focus on the current applicable rates of duty and capital gains tax, as governed by the Duty on Documents and Transfers Act and the Income Tax Act respectively, levied upon a transfer of immovable property by public deed. This proves the interlinkage between the fiscal law and the notarial profession. In Section 1 and Section 2, an overview of the literature review and a discussion on the research methodology were provided, wherein the salient works consulted and the employed methods for research were underlined respectively. In Section 3, the applicable chargeable rates of duty and tax on property transfers were assessed through practical and common scenarios dealt with by notaries. Given the extensive nature of the fiscal legislation, particularly remarking the rules contained in various subsidiary legislations and legal notices, the assessment was not conducted solely through scenarios but a separate analysis was also provided. Adopting a holistic approach, Section 4 evaluated the need for a simplification of the present fiscal laws and suggestions were consequently proposed by highlighting some of the difficulties encountered by local practicing notaries in tax computation as well as putting forward the possibility of having one principal law regulating the tax due on property transfers whilst also assessing its viability and practicality.en_GB
dc.subjectReal property and taxation -- Maltaen_GB
dc.subjectReal property tax -- Law and legislation -- Maltaen_GB
dc.subjectCapital gains tax -- Maltaen_GB
dc.subjectNotaries -- Maltaen_GB
dc.titleImmovable property tax : towards a more simplified legislationen_GB
dc.rights.holderThe 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.publisher.institutionUniversity of Maltaen_GB
dc.publisher.departmentFaculty of Laws. Department of Civil Lawen_GB
dc.contributor.creatorVella, Daniel-
Appears in Collections:Dissertations - FacLaw - 2018
Dissertations - FacLawCiv - 2018

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