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Finance Books
Finance Books
Finance Books
Prices are calculated for:Malta, Other Payment Options
It is a volume (980 pages) with a CD-ROM and includes a detailed analysis and commentary on the provisions governing the taxation of income of individuals and legal entities, fully updated and supplemented up to the recent Laws N.4512/2018 and N.4514/2018. It also includes topics on capital taxation, taxation of non-profit legal entities, and provisions of the tax procedure.
Specifically, it includes:
A. Taxation of individuals: Who is obliged to file a tax return. Dependent members. Income from employment and pensions. Income exemptions. Tax rate. Tax reduction. Additional tax reductions.
B. Profits from business activities: Deductible and non-deductible business expenses. Tax depreciation. Loss carryforward. Method of determining income. Tax rate. Alternative method of calculating minimum tax. Objective expenses and services. Acquisition expenses of assets. Calculation of tax.
C. Taxation of income of legal entities and legal entities: Taxable entities. Profits from business activities. Intra-group transactions. Exemption of intra-group dividends. Contributions of assets against shares. Exchange of shares. Liquidation. Tax rate. Determination of withholding tax rates. Withholding tax rates.
D. Capital taxation: Taxation of inheritances, donations-parental benefits. Taxation of transfer of immovable property. Calculation and payment of tax.
E. Taxation of non-profit legal entities: Exempt expenses. Taxation of income from immovable property and tuition fees acquired by non-profit legal entities of public or private law.
F. Tax incentives for business transformation: Tax regime for mergers, divisions, conversions.
G. It includes the provisions of the Tax Procedure Code.
H. The new Form N POL.1057-2018. See the changes that will take place in this year's form.
With free electronic updates.
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