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 |  GħSL Online Journal | Studenti tal Ligi Gurnal Malta | Law Students News Malta | University Law Students Malta

Jurisdiction to Tax

Posted on 23-02-15
Written By: Ms Joanna Spiteri

In this article, we consider the main provisions in Maltese law regulating jurisdiction to tax under the Income Tax Act. This article also covers taxable capital gains, the questions of domicile and residence under Maltese tax law, with a brief overview of income tax on capital gains versus the property transfers tax.  

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