Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/75283
Title: Systems of international tax anti-avoidance legislation with specific reference to CFC and transfer pricing : a comparative study
Authors: Giordano Imbroll, Adrian (2003)
Keywords: Controlled foreign corporations -- Malta
Controlled foreign corporations -- Taxation -- Law and legislation
Tax planning -- Malta
Transfer pricing -- Malta
Taxation -- Law and legislation -- Malta
Issue Date: 2003
Citation: Giordano Imbroll, A. (2003). Systems of international tax anti-avoidance legislation with specific reference to CFC and transfer pricing : a comparative study (Master’s dissertation).
Abstract: International trade has existed since the birth of nations, but since the end of the Second World War there has been an accelerating growth not only In trade, but also in investment and finance. Since the 1910s the world real GDP has increased six-fold, while the volume of world trade has risen lwenly-fold. This steady growth has exceeded by far the growth in the world economy. An important cause has been the gradual removal of barriers to international trade. The big economic powers had agreed that reducing trade barriers was vital to recovery. Following the setting up of the General Agreement on Tariffs and Trade (GATT), a series of negotiations were organised that gradually reduced import tariffs. In the early 1970s, the Bretton Woods system collapsed and in most industrial countries currencies were allowed to "float" against one another at whatever rates the markets set. This has been a notable factor leading to the globalisation of world capital and financial markets. An important driving force which has increased the flows of goods and money has been liberalisation. As a result of both the GATT negotiations and unilateral decisions, almost all countries have lowered barriers to foreign trade. Most countries have welcomed International capital as well.
Description: M.A.FIN.SERVICES
URI: https://www.um.edu.mt/library/oar/handle/123456789/75283
Appears in Collections:Dissertations - FacLaw - 1958-2009
Dissertations - FacLawCom - 1997-2008

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