Moreover, where a taxpayer obtains an undue advantage which has the effect of reducing tax liability in a manner which is not reconcilable with the object and purpose of the above mentioned anti-abuse rule, Malta tax authorities shall have the right to assess the amount of tax due. ...
The essential role of bank credit as an input in the production of goods and services places banks in a unique and influential position, such that any inefficiency in credit allocation, or other market distortions in banking, are almost certain to be felt throughout the economy (Shaffer, 2004)...