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DC Field | Value | Language |
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dc.date.accessioned | 2020-10-16T11:24:56Z | - |
dc.date.available | 2020-10-16T11:24:56Z | - |
dc.date.issued | 1995 | - |
dc.identifier.citation | Portelli, S. (1995). The taxation of dividends in Malta (Master's dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/62061 | - |
dc.description | LL.D. | en_GB |
dc.description.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. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Taxation -- Law and legislation -- Malta | en_GB |
dc.subject | Income tax -- Accounting -- Law and legislation -- Malta | en_GB |
dc.subject | Fiscal policy -- Malta | en_GB |
dc.subject | Dividends -- Taxation -- Law and legislation -- Malta | en_GB |
dc.title | The taxation of dividends in Malta | en_GB |
dc.type | masterThesis | 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.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Laws | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Portelli, Stanley J. | - |
Appears in Collections: | Dissertations - FacLaw - 1958-2009 |
Files in This Item:
File | Description | Size | Format | |
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Portelli_Stanley_THE TAXATION OF DIVIDENDS IN MALTA.pdf Restricted Access | 4.32 MB | Adobe PDF | View/Open Request a copy |
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