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Title: | An evaluation of the Maltese tax regime for collective investment schemes |
Authors: | Portelli, Christopher (2002) |
Keywords: | Accounting -- Malta Taxation -- Malta Fiscal policy -- Malta |
Issue Date: | 2002 |
Citation: | Portelli, C. (2002). An evaluation of the Maltese tax regime for collective investment schemes (Bachelor's Dissertation). |
Abstract: | The Maltese tax regime for collective investment schemes was changed drastically by means of the amendments made to the Maltese legislation where there was a shift from a blanket exemption to taxation at the fund level or on capital gains realised upon redemption, liquidation or cancellation of units in a CIS. The tax charge depends on the classification of the fund. This dissertation starts by giving an overview of CISs and explaining how a fund is given the classification of a prescribed fund or a non-prescribed fund under the current regime because the classification of the fund determines its tax treatment. Then, an evaluation of the changes, which occurred in the tax regime of collective investment schemes, is made by giving examples of how to compute such tax. Finally, a general overview is given on the past, present and prospects for the future of CISs. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/82519 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Portelli_Christopher_2002.pdf Restricted Access | 4.32 MB | Adobe PDF | View/Open Request a copy |
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