MT · S.L. 123.198
Assignments Of Rights Acquired Under A (S.L. 123.198)
Sommaire
- Art. 1 Citation and scope.
- Art. 2 Interpretation. Cap. 123.
- Art. 3 Validity of assignment.
- Art. 4 Allowable deductions.
- Art. 5 Tax on assignments where the consideration does not exceed one-hundred thousand euro (€100,000). Cap. 372. Cap. 372.
- Art. 6 Tax on assignments when the consideration exceeds one- hundred thousand euro (€100,000).
- Art. 7 The tax on the income that corresponds to the final tax portion.
- Art. 8 The tax on the excess. Cap. 372. Cap. 372.
- Art. 9 Value of the consideration.
- Art. 10 Records to be kept. Cap. 372.
- Art. 11 When income is not reported fully and correctly. Cap. 372. Cap. 372.
- Art. 12 Assignments made after 31 December 2020.