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Title: The taxation of dividends in Malta
Authors: Portelli, Stanley J.
Keywords: Taxation -- Law and legislation -- Malta
Income tax -- Accounting -- Law and legislation -- Malta
Fiscal policy -- Malta
Dividends -- Taxation -- Law and legislation -- Malta
Issue Date: 1995
Citation: Portelli, S. (1995). The taxation of dividends in Malta (Master's dissertation).
Abstract: Dividends may be broadly defined as the return of one's investment in a company. They represent the effective link between the shareholder and the company in which he holds shares. This thesis treats the taxation regime in respect of dividends as regulated by the various legislative enactments that contain provisions specifically on dividends. The analysis of these pieces of legislation results in showing how important a proper regulation of the taxation of dividends is in the context of corporate investment. Following the recent financial services enactments this importance has come even more to the fore since the taxation of dividends has a significant role to play in the promotion of Malta as an international financial services centre. Particular emphasis will be made on the taxation of dividends under the provisions of the Income Tax Act, the Income Tax Management Act and the Industrial Development Act. Reference will also be made to the treatment of dividends under double taxation agreements as well as to the tax accounting procedures for companies and the function of dividends in the international business sphere through the various incentives introduced in respect of international trading and international holding companies.
Description: LL.D.
Appears in Collections:Dissertations - FacLaw - 1958-2009

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