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Title: | The case for Malta as a holding company location |
Authors: | Manduca, Paul (2002) |
Keywords: | Holding companies -- Malta Accounting -- Malta Taxation -- Malta Stockholders -- Malta |
Issue Date: | 2002 |
Citation: | Manduca, P. (2002). The case for Malta as a holding company location (Bachelor’s dissertation). |
Abstract: | In today's world, holding companies are being used more and more to hold wealth. One of the main reasons for this is the advantage that a separate legal entity offers, such as limited liability and the fact that as a separate legal entity, the continuity of the holding company is not affected by the death of the shareholders. An investor wanting to set up an international holding company, evaluates a wide array of factors before deciding on the appropriate location including; political and economic stability, infrastructure (communication and transport facilities), stability of currency, but most of all fiscal legislation. My dissertation focuses on the latter. In an international context, different countries compete fiercely to attract holding company business to their jurisdiction, because of the spin off economic benefits that these 'holders of wealth' bring with them. By analysing the Maltese holding company and comparing it to that of other countries, I was in a position to extract both the strengths of the Malta holding company, as well as its weaknesses, which serve as an indicator of the improvements or changes which need to be made so as to attract more holding companies to our shore. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/82995 |
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)_Manduca_Paul_2002.pdf Restricted Access | 2.69 MB | Adobe PDF | View/Open Request a copy |
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