The Impact of Proposed EU Anti-Tax Avoidance Directives on Maltese Tax Regimes
Table of Contents Introduction Background Aims & Objectives Rationale Methodology Chapter One: Developing EU Directive 2016/1164 Controlled foreign company (CFC) rule Exit taxation Interest limitation General anti-abuse rule Summary Chapter Two: Maltese Tax System The Domestic Personal Tax System Corporation & Business Taxes Summary Chapter Three: Perspectives on Taxation Taxation: Perspectives and Ideologies Tax Harmonisation: […]