Tax and accounting treatment of financial derivatives

Journal
Ferry, D.A.; Axisa, F.E.
Malta
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This thorough and comprehensive article provides an in-depth description of the Malta taxation system applicable to financial income and financial derivatives. The most relevant aspects are systematically addressed and analysed.