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Transparency rules for tax planning intermediaries (M1726)

 



Registration Time: 09.00

Session Time: 09.15 - 12.30 including a 15-minute coffee break 

Speakers: Dr Robert Attard
 
Venue: Lower Ground, Tower Training Centre, Swatar



 

BACKGROUN INFORMATION 

On 21 June 2017 the Commission proposed tough new transparency rules for tax advisors, accountants, banks and lawyers who aid, abet and promote tax planning schemes for clients. In certain cases, the proposal binds intermediaries to report cross-border tax avoidance schemes bearing certain hallmarks. In certain cases, Accounting firms selling cross-border tax schemes bearing tax avoidance hallmarks must report their schemes to tax authorities of the home Member State. Penalties are contemplated. The seminar will discuss the EU Commission’s proposal on new transparency rules for tax planning intermediaries explaining how these proposals will impact on Maltese practitioners

OBJECTIVE 

The seminar will inform the audience of the EU’s latest proposal relating to international tax avoidance. It will inform the audience of the proposal relating to new reporting obligations that are being contemplated. It will establish who the persons covered by the proposal are analyzing reportable transactions.

TOPICS ON AGENDA
  • The EU’s strategy on Tax Abuse
  • Covered Intermediaries
  • Reporting Obligations
  • Reportable arrangements
  • Sanctions
  • New Burdens

TARGET AUDIENCE

This seminar is relevant for Accountants, tax advisors, auditors, tax and financial services lawyers and students.

SPEAKER'S PROFILE
Robert is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta and member of the European Association of Tax Law Professors. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in transnational cases. Robert is a published author on tax law contributing to four I.B.F.D publications. His articles have appeared in European Taxation and the British Tax Review. Robert's most recent tax publication is Principles of Maltese Income Tax Law 2013.  Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read' describing Robert as ‘an expert in his field, ... without doubt one of Malta’s finest scholars on tax law’.  Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance ... Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’.  Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued Malta's leading tax cases including John Geranzi v. KTI (Constitutional Court).

 

PARTICIPATION FEES
 
MIA Members: €32.50
Non-MIA Members: €65.00
Retired Members: €10.00
Students: €16.25

BOOKING
Individual bookings are to be placed and paid online (below). 
Group bookings and Retired MIA Members are requested to fill in the registration form and send it by post along with payment. 
 
TERMS AND CONDITIONS APPLY

 

Start Date: 14/09/2017

 

End Date: 14/09/2017

 

Service Provider: The Malta Institute of Accountants

 

Competences
Type Hours
Core 3.00

 

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