A. Vroom
Abstract
In this note, the author explains Malta’s full imputation system, as well as its tax refund system and concludes that, as a result of the operation of these two systems, although the corporate average effective tax rate is high in Malta, the combined average effective tax rate is one of the lowest in the European Union.
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In this note, the author explains Malta’s full imputation system, as well as its tax refund system and concludes that, as a result of the operation of these two systems, although the corporate average effective tax rate is high in Malta, the combined average effective tax rate is one of the lowest in the European Union.
Key concepts: Corporate tax, Tax rate, Economics, Monetary economics, Value-added tax, International economics, Business, Tax avoidance