L.S. 327.629 Ordinamenti skont ir-Regolamenti Ġenerali għar-Rikonoxximenti Universitarji ta’ wara l-Ewwel Grad għall-grad ta’ Master of Arts in Taxati

(1)These bye-laws may be cited as the Bye-Laws in terms of the General Regulations for University Postgraduate Awards for the degree of Master of Arts in Taxation - M.A. - under the auspices of the Faculty of Economics, Management and Accountancy and the Faculty of Laws.

(2)Citation and Interpretation In these bye-laws, unless the context otherwise requires - “the Boards” means the Board of the Faculty of Economics, Management and Accountancy and the Board of the Faculty of Laws; “the Board of Studies” means the Board of Studies appointed by Senate for the Course, on the recommendations of the Boards of the Faculty of Economics, Management and Accountancy and the Faculty of Laws; “the Course” means the programme of study leading to the degree of Master of Arts in Taxation - M.A.; “the Degree” means the degree of Master of Arts in Taxation M.A.; “the Postgraduate Certificate” means the Postgraduate Certificate in Taxation - P.G. Cert.; “the Postgraduate Diploma” means the Postgraduate Diploma in Taxation - P.G. Dip.; and “the Principal Regulations” means the General Regulations for University Postgraduate Awards, 2008. 2. These bye-laws shall be commencing in October 2019 or later. applicable for courses 3.

(1)The Course shall be open to applicants in possession of one of the following qualifications: (

1. a)the degree of Bachelor of Accountancy (Honours) with at least Second Class Honours or the degree of Applicability Requirements for Admission Amended by: L.N. 142 of 2024. 2 [ S.L. 327.629 MASTER OF ARTS IN TAXATION - M.A. Master of Accountancy classified with at least Pass with Merit, or any other professional qualification recognized as equivalent by Senate; or (
2. b)the degree of Bachelor of Commerce (Honours) with at least Second Class Honours; or (
3. c)the degree of Bachelor of Laws obtained with at least Category II or the degree of Bachelor of Laws (Honours) with at least Second Class Honours; or (
4. d)a Bachelor degree obtained with at least Second Class Honours or with at least Category II in an area of study deemed suitable by the Board of Studies, awarded by this University or any other higher education institution recognised by Senate; or (
5. e)a Bachelor degree with Third Class Honours or Category III in an area of study deemed suitable by the Board of Studies awarded by this University or any other higher education institution recognised by Senate and a minimum of three years’ relevant work experience.

(2)The admission of applicants under sub-paragraph (d) of paragraph

(1)of this bye-law may be made conditional on the result of an interview conducted by an interviewing board appointed for the purpose.

(3)Senate may, on the recommendation of the Boards and depending on the availability of resources, limit the number of applicants that may be allowed to register for the Course. The number of available places shall be announced at the time of the call for applications.

(4)When the number of places is so limited and the number of eligible applicants exceeds the number of places available, applicants shall be selected using the following criteria, the weighting of which shall be published at the time of the call for applications: (a) degree classification; (b) experience in the area of the proposed study; and (c) performance during an interview, if deemed necessary.

(5)Interviews, when necessary, shall be conducted by a board composed of at least three members appointed for the purpose by the Boards. MASTER OF ARTS IN TAXATION - M.A. [ S.L. 327.629

(6)For the purpose of selection, applicants who fully satisfy the entry requirements by 31st August preceding the commencement of the Course shall be considered first.. 4. The Course shall extend over five semesters of part-time study which shall include a summer period. Course Duration 5.

(1)The academic administration of the Course shall be entrusted to a Board of Studies appointed for the purpose. Board of Studies

(2)The Board of Studies, which shall be appointed for a period of one academic year, shall be composed as follows: (

1. a)the Dean of the Faculty of Economics, Management and Accountancy and the Dean of the Faculty of Laws or their respective delegate, one of whom shall be appointed as Chairman on the joint recommendation of the two Faculties; (
2. b)at least two academic members of staff from each of the two faculties; (
3. c)two students elected from amongst the students registered on the Course; and (
4. d)up to two stakeholders in the areas of expertise covered in the programme. 6. The programme of study shall comprise study-units to which a total of 90 ECTS credits are assigned, of which 60 ECTS credits are assigned to taught study-units and 30 ECTS credits are assigned to the dissertation study-unit. 7. Students who successfully complete a prescribed set of study-units totalling 30 ECTS credits for taught study-units with an average mark of at least 50% and do not proceed with the Course, or having proceeded do not successfully complete the Course, shall be eligible for the award of the Postgraduate Certificate. 8. Students who obtain the 60 ECTS credits assigned to the taught study-units with an average mark of at least 50% and do not proceed with the Course, or having proceeded do not successfully complete the dissertation, shall be eligible for the award of the Postgraduate Diploma. 9. In cases where applicants lack essential knowledge in particular areas not covered in the qualifications submitted for entry, the Board of Studies may require students admitted to the Course to follow and pass supplementary study-unit/s to which not more than 12 ECTS credits are assigned in addition to the programme of study specified in bye-law 6 of these bye-laws. Programme of Study. 3 4 [ S.L. 327.629 MASTER OF ARTS IN TAXATION - M.A. 10. The programme of study shall be published after approval by Senate, normally not less than eight months prior to the commencement of the Course. Dissertation Renumbered by: L.N. 142 of 2024. 11.

(1)Students shall be required to submit an individual dissertation of approximately 15,000 to 20,000 words in accordance with the guidelines issued by the Board of Studies.

(2)A provisional title for the dissertation and a detailed research proposal shall be submitted to the Board of Studies for approval not later than six weeks before the end of the second semester.

(3)Work on the dissertation shall be undertaken after approval of the proposal, normally after the end of the second semester. Each student shall be assigned a supervisor who shall provide guidance and advice on a regular basis during the period of study. Renumbered by: L.N. 142 of 2024. 12.

(1)Students shall be required to have regular contact with their supervisor.

(2)Supervisors shall submit to the Board of Studies progress reports for each student under their supervision at the end of each semester of studies. Such reports may include recommendations to either (

1. a)extend the period of study in order to enable the student to complete the dissertation; or (
2. b)terminate studies prematurely if the supervisor deems this to be proper in the circumstances, provided that: Classification of the Awards Renumbered by: L.N. 142 of 2024. (
3. i)the extension of the study period referred to in (
4. a)shall be in accordance with the provisions of Principal Regulations; and (
5. ii)the Board of Studies may not terminate studies prematurely according to (
6. b)until it has first given the student a chance to be heard. 13. The Final Weighted Average Mark for the purpose of the classification of the Postgraduate Diploma and of the Degree shall be based on the results obtained in all the components of the programme of study, all credits being weighted equally.