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Title: Some general considerations on the Death and Donation Duty Act 1973
Authors: Mifsud Bonnici, Carmelo
Keywords: Inheritance and transfer tax -- Law and legislation -- Malta
Gifts -- Taxation -- Malta
Wealth tax -- Malta
Issue Date: 1975
Publisher: Għaqda Studenti tal-Liġi
Citation: Mifsud Bonnici, C. (1975). Some general considerations on the Death and Donation Duty Act 1973. Id-Dritt, 4, 51-57.
Abstract: On 1st January 1974, the Death and Donation Duty Act, 1973 came into force. Its stated object is 'to provide, in place of the Succession and Donation Duties Ordinance, for the imposition of a duty on property passing on death or transferred gratuitously by way of inter vivos disposition, and for the collection thereof'.
Appears in Collections:Id-Dritt : Volume 04 : January 1975
Id-Dritt : Volume 04 : January 1975

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