MIA EVENTS

M25038 - Consolidation Masterclass - A Nine Hour Package (Online)

Start
6 May 2025
End
21 May 2025
Schedule
3 sessions
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

This masterclass balances theoretical insights with practical application to equip participants with the necessary skills to determine when consolidation is required and execute the preparation of consolidation workings. The course aligns with the latest professional standards and regulatory requirements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

SESSION 1 – Theory:

This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

Criteria for determining the need for consolidation.
Detailed discussion of the Companies Act and other relevant regulations.
Comparison between IFRS and GAPSME guidelines.
Resolving conflicts between different laws and regulations.
Key theoretical concepts such as the notion of control, goodwill, consolidated retained earnings and Non-Controlling Interest (NCI) will be discussed through practical applications.

SESSION 2: Practice (Basic):

This session covers basic consolidation techniques through case studies, exploring scenarios such as:

Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.
Specific situations involving subsidiaries as customers or suppliers.
Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares
The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

SESSION 3: Practice (Advanced):

Focusing on advanced consolidation topics, this session includes:

Handling complex group structures.
Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.
Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

Why is the session of relevance to our members?

Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

Target Audience

The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

John Debattista brings over 20 years of experience in the audit and assurance field, with substantial expertise across various industries including gaming and financial services, particularly in asset management and the fund space. He managed his own audit firm, leading a team of over 100 specialists for 10 years, before taking on the role of Audit and Assurance Director at Deloitte. During his decade-long leadership, he oversaw numerous audits for large gaming companies and financial services institutions. John's expertise extends beyond auditing; he has specialized in financial reporting, with a focus on IFRS. He has led numerous IFRS-related assignments both locally and internationally, which included translations from other GAAPs, consolidations, the application of new standards, and providing technical advice on highly complex transactions. Additionally, John has been a lecturer for ACA and ACCA modules, covering both audit and corporate reporting papers.

Thomas Zammit began his journey with Deloitte in 2014 as a student in the Deloitte Pathway Programme. Following the completion of his Master’s degree in Accountancy from the University of Malta, he transitioned into Deloitte Malta’s Audit service line. During this time, he gained invaluable experience leading audit engagements across the financial services sector, including insurance, asset management, and pensions.
Building on this foundation, Thomas advanced into the role of technical IFRS specialist within Deloitte’s Assurance service line. In this capacity, he has provided advice on complex transactions under IFRS and GAPSME, authored in-depth technical memos and, more recently, has worked closely with C-suite executives on insurance undertakings to facilitate their transition to IFRS 17. His expertise also extends to the preparation of financial statements that ensure compliance with IFRS, GAPSME, and the requirements of IFRS 17 for insurance entities.

EveNT CPE COMPETENCies

9 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25041 - EDD: Dealing with Non-Reputable and High Risk Jurisdictions (Online)

When
7 May 2025
13:30 - 15:30
Location
Online Webinar

Register

Registration Time:13:15
Sessions Time: 13:30- 15:30 No Break
Speaker: Dr Elizabeth Sammut Borg
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

More often than not, the terms ‘High-Risk’ and ‘Non-Reputable’ countries are often used interchangeably within the context of Anti-Money Laundering and Countering the Financing of Terrorism (AMLCFT). The course aims to help Subject Persons to distinguish between the two jurisdictional concepts as well helps them identify what are the measures required to be adopted by the Subject Person. The course shall review the different sources that may be utilised by a Subject Person. The course shall equip participants with the necessary know-how of how to apply the risk-based approach when faced with high-risk and non-reputable jurisdictions

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Understanding the concept of non-reputable jurisdictions
Referring to FATF documents & European Commission Delegated Regulation identifying High Risk Third Countries
Understanding the concept of high risk jurisdictions
The risk-based approach
Measures to adopt to implement EDD

Why is the session of relevance to our members?

When dealing with natural or legal persons established or linked with a non-reputable jurisdiction,subject persons are explicitly required to apply commensurate EDD (Enhanced Due Diligence) measures accordingly. The course shall provide participants with the necessary knowledge to identify the right measures to adopt in case of high risk and non-reputable jurisdictions

Target Audience

Subject Persons
Compliance officers
MLROs
Monitoring Functions
Directors of subject persons
Compliance executives

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) for both CSP and Retirement Pension
Scheme companies. Previously, Elizabeth headed the the compliance and legal division as
Director of Legal and Compliance at Dixcart Management Malta Limited, serving also as MLRO
and Compliance Officer on companies licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25040 - Taxation of Passive Income (Online)

When
13 May 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Christian Vella
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Specific Malta income tax considerations may arise at both the level of the payor and the recipient when dealing with different types of passive income, including dividend income, interest income, rental income and royalty income. Such considerations also differ depending on whether the payor / recipient is a Malta resident person or a non-Malta resident person. Maltese tax legislation also contains a number of alternative Malta income tax treatments for different sources of income, which can in certain cases be applied at the option of the taxpayer. The session will aim to provide an in-depth overview of the relevant Malta income tax considerations arising in respect of passive income.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Malta income tax considerations arising with respect to dividend income, rental income, royalty income and interest income.

Why is the session of relevance to our members?

The session will aim to help attendees become more familiar with the relevant Malta income tax considerations arising with regards to passive income, along with providing an overview of how to calculate the applicable Malta income tax due with respect to the different sources of income. The session will involve a discussion of the relevant provisions in Maltese tax legislation relating to passive income, as well as discussion around a number of practical examples to help better reflect the principles being discussed.

Target Audience

Accountants, tax advisors, tax practitioners

Speaker's Profile

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25035 - Mergers, Divisions and Conversions: a local & cross-border analysis (Online)

When
22 May 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Maria DeBono
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session should cover the main corporate procedures and corporate deliverables involved in terms of the Companies Act, Chapter 386 of the Laws of Malta in relation to mergers and divisions of companies from a local perspective. The session will also then provide participants with a basic understanding of mergers and divisions from a “cross-border” perspective as well as cross-border conversions since the legislation in this area was overhauled at an EU level, quite recently.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Mergers, Divisions and Conversions: a local & cross-border analysis

Why is the session of relevance to our members?

Members of MIA may benefit from this session as accountants and auditors may be involved in these corporate processes both as independent experts which are in some cases required to be appointed and may also be required to assist generally from an accounting perspective so this session should provide attendees with an overview of the procedures from a legal corporate perspective which may assist them in the provision of their services

Target Audience

Directors, Company Secretaries, Auditors, Accountants

Speaker's Profile

Maria is a Senior Associate within the Corporate & Commercial Department at Fenech & Fenech Advocates. Her main areas of practice are Commercial, Corporate, Insolvency and Trust law.
After obtaining her Bachelor of Laws and Master of Advocacy degrees from the University of Malta in 2017 and 2018 respectively, Maria then furthered her studies in London where she read for a Master of Laws (LLM) at the London School of Economics and Political Science, where she specialised in Corporate and Commercial Law. At Fenech & Fenech, she regularly advises clients on several company law and corporate issues, including liquidation, insolvency, corporate restructuring and company reinstatement matters. She is also experienced in assisting clients on a variety of corporate transactions including mergers and acquisitions, both on a local and cross-border scale.
Maria also forms part of the Trusts and Foundations Department of the Firm and regularly advises clients on which vehicle would best suit their needs: be it a trust, foundation or association and the intricacies involved in the establishment of these structures. Together with the rest of the team, she also regularly assists the key-players within these structures such as the trustees or administrators, with any legal advice they require.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25047 - The 2024 Amendments to Rent Laws (Online)

When
23 May 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Robert Attard
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The webinar will discuss the most recent amendments to Malta’s Rent Laws and the most recent updates and guidelines published by the relevant authorities.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Act No. XX of 2024 - Various Laws relating to Private Residential Leases (Amendment) Act, 2024 amending both the Civil Code and the Private Residential Leases Act
• Legal Notice 207 of 2024 - Commencement Notice;
• Subsidiary Legislation 604.07 - Limitation of the Number of Residents who may occupy a Leased Dwelling House Regulations;
• Legal Notice 206 of 2024 - Limitation of the Number of Residents who may occupy a Leased Dwelling House (Amendment) Regulations, 2024; and
• Most recent updates and guidelines published by the relevant authorities.

Why is the session of relevance to our members?

It is imperative to remain up to date on the recent legislative changes related to rent and ensure that work practices are aligned accordingly.

Target Audience

Accountants, Lawyers, Property Owners and Estate Agents

Speaker's Profile

Robert is EY Malta's Tax Leader, a tenured senior lecturer at the University of Malta and a member of the European Association of Tax Law Professors. In the 2015-2017 IBFD General Report on the Protection of Taxpayers’ Rights, Robert was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. In Malta, Robert argued cases at all levels arguing a suite of Constitutional cases (the Geranzi Case m, the Angelo Zahra Case and others) that have led to a paradigm shift relating to the legal classification of administrative penalties. He submitted arguments in the ECtHR Grand Chamber Case of Lekic v. Slovenia and forms part of the Supervisory Council of the Observatory for Taxpayers’ Rights. In 2021, the EATLP invited him to draft its submissions to the EU Commission relating to EU taxpayer protection. Having served as a panelist at the 2015 IFA Congress, he formed part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone). Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review, World Tax Journal and the British Tax Review. Robert’s books on Maltese taxation have been cited by the Administrative Review Tribunal and the Court of Appeal (including especially the Paul Ciantar Case and Case 27/18VG involving the taxation of highly mobile workers). Robert’s most recent publication is Taxation at the European Court of Human Rights co-authored with former ECtHR judge Pinto de Albuquerque (Wolters Kluwer Law 2023).

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25055 - Company Service Providers Framework (Online)

When
26 May 2025
09:30 - 11:30
Location
Online Webinar

Register

Registration Time:09:15
Sessions Time: 09:30- 11:30 No Break
Speaker: Ms Alison Cortis
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The Authority is proposing further enhancements to the Company Service Providers regulatory framework applicable to individuals who provide directorship/company secretary services to companies or hold equivalent positions in other legal entities but fall within specific criteria established by the Authority.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Update on the proposed revisions to the current legal framework including the new RuleBook for Registered persons.

Why is the session of relevance to our members?

The proposed amendments are currently in front of Parliament and this will be impacting both the currently authorised CSPs and those who are not currently authorised but with the new proposal they would be required to notify the Authority.

Target Audience

Company Service Providers especially those who are currently are not deemed to be carrying out the activity by way of business and Class B under threshold CSPs.

Speaker's Profile

Alison Cortis is the Head of the Company and Services Providers Supervision function. She started her professional career in financial services over twenty-five years ago in the private sector, working with an international company specialising in the administration and management of trusts. Subsequently, Alison worked for five years with a local investment firm specialising in brokerage. She joined the MFSA in 2010 as part of the onsite supervision team for the Securities and Markets sector, and later moved to the Trustees and Company Service Providers function, responsible for the supervision of such entities. In 2020, Alison took on a leading role in relation to the Company Service Providers reform, involved in the legislative amendments and their implementation thereafter. In 2023, she was appointed Deputy Head, responsible for both authorisations pertaining to Trustees and Company Services Providers, as well as further amendments to the CSPs regulatory framework. Alison holds a Bachelor of Commerce (Hons) in Banking and Finance from the University of Malta and later obtained the Society of Trust and Estate Practitioners (STEP) Diploma in International Trust Management.

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25052 - VAT and Recharging & sharing joint expenses (Online)

When
27 May 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session aims at providing a comprehensive analysis of the VAT implications of recharging and sharing joint expenses, a fundamental issue for corporate groups, partnerships, and organisations engaged in cost-sharing arrangements. The VAT treatment of these transactions varies based on the nature of the expense, the VAT registration status of the parties involved, and the application of specific exemptions. Ensuring compliance while minimising financial exposure requires a precise understanding of these rules. A key focus will be on the Cost Sharing Group (CSG) exemption, which allows organisations engaged in VAT-exempt or non-business activities to collaborate without incurring additional VAT liabilities.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Refresher on core principles of VAT
2. Review of current rules addressing this topic
3. Overview of provisions dealing with this topic
4. Overview of the case law involving this topic
5. Practical examples focusing on recharges

Why is the session of relevance to our members?

Professionals should join this session to gain a thorough understanding of this grey area within VAT. & seek how it applies in their particular industry

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25036 - Dissolution and Liquidation in terms of Maltese law (Online)

When
28 May 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Maria DeBono
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session will provide participants with an introduction into the different modes of dissolution and liquidation available to companies in terms of Maltese law including an analysis of the different processes in general, be it solvent or insolvent liquidation, voluntary or court liquidation. The session will also tie into the different responsibilities of the officers involved in a company which is undergoing or may undergo liquidation, specifically insolvent liquidation. Participants will also become familiar with the different officeholders which may be involved in a liquidation procedure and how everything typically works in practice.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Dissolution and Liquidation in terms of Maltese law

Why is the session of relevance to our members?

Members of MIA may benefit from this session especially if they typically act as liquidators since they may be required to assist companies undergoing dissolution and liquidation and this session should give them an overview of the different liquidation procedures available in terms of law.

Target Audience

Directors, Company Secretaries, Auditors, Accountants

Speaker's Profile

Maria is a Senior Associate within the Corporate & Commercial Department at Fenech & Fenech Advocates. Her main areas of practice are Commercial, Corporate, Insolvency and Trust law.
After obtaining her Bachelor of Laws and Master of Advocacy degrees from the University of Malta in 2017 and 2018 respectively, Maria then furthered her studies in London where she read for a Master of Laws (LLM) at the London School of Economics and Political Science, where she specialised in Corporate and Commercial Law. At Fenech & Fenech, she regularly advises clients on several company law and corporate issues, including liquidation, insolvency, corporate restructuring and company reinstatement matters. She is also experienced in assisting clients on a variety of corporate transactions including mergers and acquisitions, both on a local and cross-border scale.
Maria also forms part of the Trusts and Foundations Department of the Firm and regularly advises clients on which vehicle would best suit their needs: be it a trust, foundation or association and the intricacies involved in the establishment of these structures. Together with the rest of the team, she also regularly assists the key-players within these structures such as the trustees or administrators, with any legal advice they require.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25044 - The MIA Biennial Conference 2025: Securing Malta's Future: Fulfilling our Potential

When
30 May 2025
09:00 - 17:00
Location
Hilton, St. Julians

Register

The MIA Biennial Conference 2025:Securing Malta's Future: Fulfilling our Potential.

Event Details

Registration Time: 08:00 - 09:00
Sessions Time: 09:00 - 17:00
Venue: Hilton, St. Julian's

Participation Fees
Member: €200
Non Member: €245
Retired: €150
Student: €150

More information on: https://bit.ly/3Fp1hOJ

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M25058 - Non-current assets held for sale and discontinued operations (Online)

When
3 Jun 2025
13:30 - 15:30
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30- 15:30 No Break
Speaker: Mr Georges Xuereb
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

IFRS 5 sets out the accounting treatment for non-current assets, or disposal groups, held for sale or distribution to owners, which results in such assets or disposal groups being classified, presented, and measured differently than they normally would. The point in time when such requirements kick-in is dependent on when the carrying amount of these non-current assets or disposal groups will be recovered principally through a sale transaction. IFRS 5 also outlines specific disclosure and presentation requirements related to discontinued operations. During this session we shall delve into all of the pertinent requirements set out by IFRS 5.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

Why is the session of relevance to our members?

The session provides the participants with a comprehensive deep dive into the requirements of the IFRS standard, including practical considerations and illustrative examples, to enhance their understanding and support effective application in real-world scenarios.

Target Audience

Accountants / Financial Reporting specialists

Speaker's Profile

Georges Xuereb is a Certified Public Accountant and forms part of the Corporate Accounting Advisory Services team at KPMG Malta, holding the role of a n Associate Director and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25046 - Personal Tax Returns (Online)

When
6 Jun 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Jeanette Calleja Borg
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The seminar is a practical training session in the distribution of dividends and calculation of the applicable tax refund.

Specific topics to be covered during the session

Who is entitled to claim the tax refund
Registering a shareholder for refund purposes
Tax refunds
Applicable refund
The Refund Claim Form
Other Matters

Why is the session of relevance to our members?

The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.

Target Audience

Accountants and lawyers working in the area of tax compliance.

Speaker's Profile

Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

EVENT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25060 - Effective Internal Audit Reporting (Online)

When
10 Jun 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Juzer Rangwala & Ms Giselle Borg
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Effective internal audit reporting is essential for driving action, ensuring transparency, and delivering value to stakeholders. This session will focus on best practices for structuring audit reports, communicating key findings with impact, and enhancing engagement with senior management and the board. Participants will gain insights into regulatory expectations, practical reporting techniques, and ways to improve report readability and effectiveness.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Key principles of effective internal audit reporting
Structuring reports for clarity and impact
Communicating key findings and recommendations
Balancing conciseness with comprehensiveness
Leveraging technology and data visualization in audit reporting
Common pitfalls in audit reporting and how to avoid them
Regulatory expectations and industry best practices

Why is the session of relevance to our members?

Effective internal audit reporting is a critical skill that enhances the value of audit functions within organisations. This session will provide practical strategies and techniques to improve report quality, ensuring that audit insights drive meaningful action. Attendees will gain hands-on knowledge of best practices and tools to create impactful reports that resonate with stakeholders.

Target Audience

This session is designed for internal auditors, risk and compliance professionals, finance executives, board of directors/audit committee members and other governance professionals who are responsible for preparing or reviewing internal audit reports.

Speaker's Profile

Giselle Borg is a Partner, Risk Consulting Advisory Services at KPMG in Malta. She joined the firm in 2003, after graduating as an accountant from the University of Malta. Giselle spent the first 13 years of her career working within the audit function, where she led audit and assurance engagements for various market players, with a focus on the financial services industry. During her time with KPMG, she also worked with KPMG London’s audit department.
Giselle advises firms on governance, risk, and compliance matters in the areas of corporate governance, regulatory reporting, risk management, internal audit, anti-money laundering and actuarial (including Solvency II and IFRS 17). She supports firms in their interaction with Regulators and in optimising their organisational structures for current and future regulatory requirements. Giselle also assists clients in establishing their regulated company in Malta. She has assisted entities with their regulatory licence application, including cross-border aspects such as freedom of services and establishment, and general good requirements across European countries.

Juzer Rangwala is a Manager, Risk Consulting Advisory Services at KPMG in Malta, specialising in risk-based internal audits, enterprise risk management (ERM), and external quality assurance. With over 12 years of experience, he has led internal audit and advisory engagements, providing expertise in governance, risk management, and internal controls. Juzer is also a member of the Institute of Chartered Accountants of India and a Certified Internal Auditor from the Institute of Internal Auditors.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25065 - VAT Exemptions (Online)

When
11 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Mr Saviour Bezzina
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The EU VAT Directive 2006/112/EC provides for various VAT exemptions which are transposed into the Fifth Schedule to the Maltese VAT Act Cap.406 of the Laws of Malta applicable to particular supplies of goods and services. The session will focus on the main VAT exemptions primarily:
• Exemptions with credit,
• Exemptions Without Credit
• Exempt Intra community Acquisitions
• Exempt importation
During the session we will discuss mainly the conditions and respective criteria which need to be satisfied for such exemptions to apply including the effect on the right of refund too. The importance is primarily two-fold; on one side one needs to ensure that the exemptions are only applied when all the applicable conditions are satisfied, hence avoiding under declaring any output VAT (with the respective implications of penalties and interest). On the other hand, it is equally important to be aware of the applicability of the exemptions, which if not identified in a timely manner might lead to the un-necessary imposition of VAT when not essentially required, hence potentially leading to over-charging on certain supplies with the respective implications on competitiveness.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Background Information
• Exemptions with credit,
• Exemptions Without Credit
• Exempt Intra Community Acquisitions
• Exempt Importations

Why is the session of relevance to our members?

Attendance is encouraged for participants to understand when VAT is due to be charged or not due to the applicability of a VAT Exemption (hence avoiding charging/self-charging VAT when there is an opportunity not to) and at the same time making sure that VAT Exemptions are not interpreted and applied incorrectly as it might prove to be costly. More importantly, the session will explain the theoretical basis and the respective practical implementation of VAT Exemptions enabling the participants to understand which are those factors/provisions which determine whether a supply is exempt or not any why. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those

Target Audience

This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to the right to claim back input VAT) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT refund concepts) .

Speaker's Profile

Saviour is the senior manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25043 - Upcoming changes to IFRS (Online) - A 2 Day Session

Start
13 Jun 2025
End
20 Jun 2025
Schedule
2 sessions
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Times: 09:30 - 11:30
Speaker: Mr David Leone Ganado
Venue: Online Webinar

Participation Fees
MIA Members: €56.00

Non-MIA Members: €100.00

Retired Members: €30.00

Students: €40.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The IASB regularly publishes new standards and/or issues amendments to existing standards. Subject to being endorsed by the EU as applicable, there are various pronouncements becoming effective for financial periods commencing on or after 1 January 2025, 2026 and 2027. By mixing theory with practical examples, this seminar will take a look at these pronouncements, with a particular focus on two new standards, IFRS 18 and IFRS 19. Other topics that will be addressed in lesser detail include amendments to IAS 21, IFRS 9 and IFRS 7, as well as the Annual Improvements that were issued in 2024.

Why is the session of relevance to our members?

The seminar will better equip both preparers and auditors to prepare for the future changes, putting them in a better position to assess what impact (if any) the future requirements will have on the financial statements that they have involvement with, and to hold discussions with their stakeholders.

Target Audience

Auditors and accounting professionals, students and anyone with an interest in keeping abreast of the latest developments from the IASB

Speaker's Profile

David spent over 20 years at a Big 4 firm, initially carrying out external audits before spending 12 years specialising in, and providing advice on, technical accounting matters under IFRS and local GAAP. He sits on the MIA's Financial Reporting Committee, has contributed significantly to the MIA's development of GAPSME as well as its guidance note on the accounting implications arising from the Consolidated Group (Income Tax) Rules, and has more than 14 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and has recently set up Accounting Advice by David Leone Ganado.

EVeNT CPE COMPETENCies

4 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25048 - Effective Communication: The Key to Workplace Success (Online)

When
18 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Ms Mariella Galea
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session will enable participants to enhance their communication skills, crucial for success in any professional environment. Attendees will learn how to communicate more clearly, listen actively, and adapt their communication style to different workplace situations. The session will provide practical techniques to foster collaboration, resolve conflicts, and ensure effective teamwork.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Introduction to Effective Communication
Active Listening
Non-Verbal Communication
The right communication tools for the workplace
Handling Difficult Conversations
Collaborative Communication
Handling communication challenges

Why is the session of relevance to our members?

Effective communication goes beyond words. It is the foundation of collaboration, problem-solving, and career growth. This session is designed to help participants communicate with clarity, master active listening, navigate difficult conversations and enhance teamwork. It is an opportunity to sharpen communication skills and elevate one’s professional impact.

Target Audience

Professionals at all levels; new and experienced managers

Speaker's Profile

Mariella Galea is the founder of HR Talent LEAD a trusted partner for organisations seeking to optimise their HR processes and build high performing teams. With over 25 years of experience in driving learning and leading people, she brings a wealth of HR expertise and professional experience to provide innovative HR solutions.
She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management, HR technology and education projects.
Mariella is also the Head of HR at Michele Peresso Group.

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25049 - Audit considerations for funds (Online)

When
19 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr John Debattista & Mr James Borg
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Malta has established itself as a strong jurisdiction for investment management and funds, with a mature regulatory environment and reporting obligations for funds. The session will encompass the year-end reporting obligations of funds and the aspects involved in auditing funds in Malta. This will include the different types of funds in Malta, the various parties involved in a fund and their respective role during the audit; to the audit procedures performed by auditors and the key deliverables to be filed with the Regulator.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Types of local funds
2. Structure of funds
3. Parties involved in funds
4. Typical information flow in funds
5. Key documents in funds
6. Typical classes of transactions, account balances and disclosures in a fund
7. Audit procedures generally performed to address the typical classes of transactions, account balances and disclosures
8. Different types of investments and the fair value hierarchy
9. The Annual Fund Return
10. The key deliverables at the end of the audit

Why is the session of relevance to our members?

Members and non-members with a general interest in funds and more specifically the year-end reporting obligations of funds are encouraged to attend, particularly if they are involved in the audit process.

Target Audience

The session will be of interest to anyone interested in funds and the year-end reporting obligations. This will mainly be relevant to auditors who might not be experienced in auditing funds, students interested in the fund sector in Malta, and administrators and investment managers which are involved in the year-end audit process and reporting obligations of funds.

Speaker's Profile

John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

James Borg joined Deloitte as part of the Audit & Assurance department of Deloitte Audit Limited in 2018 after graduating as a qualified accountant from the University of Malta. At Deloitte, James has specialised in the financial services industry, particularly the banking sector, financial institutions, investment funds, investment managers and other financial service providers.
James is a manager on the audits of a number of fund clients, from retail funds with Level 1 investments on the fair value hierarchy to professional funds with Level 3 investments on the fair value hierarchy.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25062 - VAT and Hospitality & Tourism sector (Online)

When
25 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time:13:30 - 16:45 including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session will give a detailed walkthrough of the current and future rules in respect to this sector. Indeed, The European Commission’s Vat In the Digital Age (“VIDA”) package which includes changes (the second pillar) impacting this industry. Moreover, discussions are under way for comprehensive legislative VAT package on tourism. This package aims to update several provisions of the VAT Directive that are especially important for the tourism industry. The initiative also seeks to align the sector's rules with the goals of the new EU Industrial Strategy. As a result, tourism is a key focus of the EU policy agenda, with top priority given to supporting its green and digital transition.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Refresher on core principles of VAT
2. Review of current rules addressing this topic, namely:
a. The beneficial VAT rates related to the tourism sector & how to apply them
b. Special Margin Scheme for Travel agents
c. ECO Contribution
d. Current situation in respect to the platforms of short term rental accommodation market
3. Overview of
a. The VIDA package (2nd Pillar) relating to: the Platform economy and short term rental accommodation market
b. the VAT Travel and tourism package, including:
i. Specialised scheme for travel agents;
ii. VAT rules on passenger transport;
iii. Exemption on supply of goods to non-EU traveller
4. Practical examples focusing on this industry

Why is the session of relevance to our members?

Professionals should join this session to gain a thorough understanding of the upcoming proposed legislative changes in VAT specifically tailored for the tourism sector. As the European Commission plans to revise the VAT Directive with significant implications for travel and tourism businesses, staying informed is crucial.

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25050 - Cash Usage - AML Implications (Online)

When
26 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Elizabeth Sammut Borg
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Cash remains a significant medium in both legitimate and illicit financial activities. Despite the rise of digital transactions, cash is still widely used due to its anonymity and ease of use. This webinar will delve into the implications of cash usage in the context of Anti-Money Laundering (AML) regulations, exploring how cash transactions can be monitored and controlled to prevent money laundering and other financial crimes.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Overview of AML Regulations: Understanding the key AML laws and regulations, including the FIAU Guidance and its requirements.
2. Risks Associated with Cash Transactions: Identifying the risks of money laundering and terrorist financing linked to cash usage.
3. Monitoring and Reporting: Best practices for monitoring cash transactions and reporting suspicious activities, including the CBAR system.

Why is the session of relevance to our members?

Attending this webinar will provide valuable insights into the complexities of cash usage in the financial system and its implications for AML compliance. Participants will gain a deeper understanding of regulatory requirements, learn about effective monitoring and reporting techniques, and explore ways to mitigate risks. This session is essential for both members and non-members who want to stay ahead in the fight against financial crime and ensure robust AML compliance within their organisations.

Target Audience

This webinar is designed for compliance officers, financial crime specialists, risk management professionals, and anyone involved in AML compliance within financial institutions. It is also beneficial for legal professionals, auditors, and regulators who oversee AML practices.

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
Management Malta Limited, serving also as MLRO and Compliance Officer on companies
licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25051 - Understanding Provisions and Contingencies In Financial Reporting (Online)

When
9 Jul 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Paul Zammit
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This CPE session shall cover how provisions, contingent liabilities and contingent assets are to be reflected in the financial statements of Maltese companies.
Uncertainty is a defining challenge in financial reporting. Nowhere is this more evident than in the realm of provisions and contingencies, where uncertainty is not just a factor but a fundamental principle.
During this session we will cover the basic theoretical principles outlined in IAS 37 ‘Provisions, Contingent Liabilities And Contingent Assets’ and GAPSME Section 17 ‘Provisions And Contingencies’, whilst applying them to several practical scenarios.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Provisions: recognition, measurement and disclosure considerations.
• Contingencies: recognise, disclose or exclude?
• Special considerations for practical situations such as decommissioning costs, warranties and restructuring
• Recent, current and upcoming developments in relation to provisions and contingencies

Why is the session of relevance to our members?

Reasons for which members and non-members should attend this session may include:

Pursuing CPE hours.
Avoiding common pitfalls in this area of financial reporting and thus remaining compliant to IFRS and/or GAPSME and minimising risks.
Enhancing professional awareness and judgement, and knowing how to act and/or consult other experts, in such situations of uncertainty.
Understanding in more depth the meaning of the contents of an annual report.

Target Audience

This CPE is relevant for both IFRS and GAPSME preparers.
Accountants, auditors, other finance professionals and accountancy students should find this CPE interesting and relevant.

Speaker's Profile

Paul Zammit is a Certified Public Accountant and financial reporting specialist at NM Group, with over 15 years of experience. Since 2017, Paul has focused on financial reporting standards, particularly IFRS and GAPSME, playing a key role in engagements such as accounting advisory services and reviews of IFRS- and GAPSME-compliant financial statements.
In addition to his professional work, Paul has been lecturing on financial reporting since 2018, delivering courses to both students preparing for their ACCA or ACA exams and accounting professionals at CPE-accredited events. He has also contributed to several specialized IFRS projects during this time.
At NM Group, Paul advises clients on complex accounting transactions, oversees financial reporting obligations for multiple companies, and manages the firm's learning and development initiatives, specifically in financial reporting. Since 2022, he has been a member of the Malta Institute of Accountants’ Financial Reporting Committee, where he was involved in the 2024 amendments to GAPSME.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25059 - Building Bridges: The Power of Effective Communication (Online)

When
10 Jul 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Deborah Giordimaina
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This seminar is designed to equip attendees with essential communication skills and a deeper understanding of relationship dynamics, particularly at the place of work. It aims to empower participants to bridge gaps in communication, build trust, and create a positive environment that fosters collaboration and mutual respect. By exploring key principles of effective communication, attendees will learn how to navigate challenging conversations, resolve conflicts constructively, and strengthen interpersonal connections.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Verbal and non-verbal communication
• Emotional intelligence
• Active listening techniques
• Providing and receiving feedback
• Conflict resolution strategies
• Assertiveness
• Ethical challenges in communication
• Relationship dynamics

Why is the session of relevance to our members?

This seminar is ideal for professionals who are committed to personal growth and wish to improve their interactions, both in the workplace and in their personal lives.

Target Audience

Open to all professionals across various fields.

Speaker's Profile

Deborah Giordimaina is a senior health psychologist, gestalt psychotherapist, and registered clinical supervisor with extensive experience in the mental health field. She has worked across various sectors, including psychiatric and community settings, providing therapeutic support to individuals facing mental health difficulties stemming from psychiatric or medical conditions. She has always had a keen interest in working with different population groups and throughout her career she has had the opportunity to work in the areas of child and adolescent mental health, education, and medical health. Deborah also lectures at the University of Malta.

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25066 - VAT Treatment of Insurance and other Financial Services (Online)

When
17 Jul 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Saviour Bezzina
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Insurance and other financial services are two thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in these sectors. Such transactions are likely to trigger Maltese VAT implications in some shape or form including registration, compliance, chargeability, filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other implications.

objectives of this session

The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct manner in which such provisions are to interpreted from a Maltese VAT perspective. To do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations and other relevant literature.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Background Information (inc. Transaction types: Domestic vs Cross Border Transactions)
Taxable Person (inc. funds, holding companies, directorships,)
Goods or Services (inc. disbursements/recharge of costs)
Place of supply (inc. B2B vs B2C, Exceptions vs General Rules)
VAT Exemptions (inc. conditions to be satisfied)
VAT Chargeability (inc. Reverse Charge Mechanism)
Right of Refund
VAT Registration Obligations (Arts 10, 11, 12 and VAT Grouping)

Why is the session of relevance to our members?

This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

Target Audience

This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

Speaker's Profile

Saviour is the senior manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25063 - Customer Due Diligence (CDD) in practice: Identification and verification procedures (Online)

When
22 Jul 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Elizabeth Sammut Borg
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Customer Due Diligence (CDD) is an essential process that enables businesses to accurately identify and verify their customers before conducting financial transactions. As regulatory expectations continue to evolve, organisations must implement robust identification and verification procedures to mitigate risks such as fraud, money laundering, and financial crime.
This session will focus on the practical application of CDD, particularly the identification and verification processes required to meet compliance standards effectively. Attendees will gain valuable insights into the latest regulatory requirements, industry best practices, and the challenges of executing thorough due diligence in real-world scenarios.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Introduction to CDD: Definition, objectives, and regulatory frameworks.
• Identification & Verification Procedures: Identification data required and methods for verifying customer and relevant party data.
• Enhanced Due Diligence (EDD): When and how to apply stricter verification measures.
• Best Practices & Compliance: Practical strategies for implementing effective CDD procedures.
• Regulatory updates: Reference to the regulatory expectations and any upcoming changes.

Why is the session of relevance to our members?

In today’s regulatory landscape, ensuring robust customer due diligence is more critical than ever. This session will equip attendees with practical insights, compliance strategies, and real-world applications to enhance their CDD processes. Whether you’re a seasoned professional or new to compliance, this session will provide actionable knowledge to safeguard your business and stay ahead of evolving regulations.

Target Audience

This session is ideal for:
• Subject Persons
• Compliance officers
• MLROs
• Monitoring Functions
• Directors of subject persons
• Compliance executives

Speaker's Profile

Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
Management Malta Limited, serving also as MLRO and Compliance Officer on companies
licenced to offer CSP and trustee services.
As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
of anti-money laundering and counter-financing of terrorism regulations as well as specialising
in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
the development and enhancement of compliance standards within the industry.
Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
the European Union in Luxembourg, as a legal jurist in the research and documentation
department

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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M25061 - Intellectual Property – A Malta tax deep dive (Online)

When
23 Jul 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Ownership of intellectual property can give rise to several Malta income tax considerations, on both on ongoing basis and also upon acquisition or disposal thereof. This session shall aim to discuss in detail the applicable Malta income tax considerations with respect to article 14(1)(m) of the Income Tax Act and the recent amendments thereto, capital gains considerations with regards to acquiring or disposing of intellectual property and ongoing considerations on taxation of income derived from intellectual property

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Article 14(1)(m) of the Income Tax Act and recent amendments thereto

• Capital gains considerations on acquisition or disposal of intellectual property

• Taxation of royalty income derived from intellectual property

Why is the session of relevance to our members?

This session will help attendees obtain a better understanding of the salient Malta income tax considerations related to ownership of intellectual property through a combination of theory and practical examples.

Target Audience

Accountants, tax advisors, tax compliance practitioners, lawyers

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25067 - Leading an Organisation to Success (Online)

When
29 Jul 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Silvan Mifsud
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

To equip leaders, managers, and aspiring executives with the skills, knowledge, and mindset necessary to guide their organisations toward sustainable success in an evolving business environment.
In a time of rapid technological change, shifting workforce dynamics, and increased stakeholder expectations, effective organisational leadership is critical. This session draws on current leadership models, practical case studies, and strategic tools to empower participants to lead with clarity and confidence.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. The Role of a Visionary Leader: Defining organisational purpose and vision, Aligning strategy with mission and values
2. Building a High-Performance Culture: Cultivating trust, accountability, and engagement. Diversity, inclusion, and psychological safety
3. Strategic Decision-Making and Problem Solving: Frameworks for agile and data-driven decisions, Risk management and scenario planning
4. Change Leadership: Navigating resistance and driving transformation, Communicating change effectively.
5. Measuring Organisational Success: KPIs, OKRs, and balanced scorecards. Aligning success metrics with long-term goals
6. Leadership Pitfalls to Avoid: Common errors in organisational leadership, Ethical and reputational considerations

Why is the session of relevance to our members?

It is important to stay ahead in your leadership journey with fresh insights and proven strategies. In today’s world leading on organisation is a complex matter and leadership qualities are needed to handle such complexities.

Target Audience

Mid- to senior-level managers, Emerging leaders and team leads, C-suite executives, Consultants and organisational development professionals, Entrepreneurs and business owners

Speaker's Profile

Silvan Mifsud holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy from telecommunications, financial services and also manufacturing, holding various managerial and directorship roles. Silvan is a Director for Advisory Services at EMCS, whereby he specialises in advising various family businesses on their strategy formulation, corporate governance, succession planning, internal culture, documenting and mapping operational processes & organisational structuring, financial performance analysis and sourcing their financing needs. He also provides various training sessions on leadership, communications, teamwork, conflict management, time management and many other management topics. Silvan is the Chairperson of the Family Business Committee and a Council member within the Malta Chamber and writes a blog on family businesses

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25053 - A seminar on tax invoices and fiscal receipts: the similarities and differences.(Online)

When
23 Sep 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This seminar will provide a detailed legal and practical analysis of tax invoices and fiscal receipts, focusing on their similarities, differences, and regulatory requirements under applicable VAT legislation. Proper issuance and compliance with these documents are essential to ensuring accurate tax reporting and avoiding potential liabilities. Reference will be made to the Twelfth and Thirteenth Schedules of the VAT Act, which respectively set out the specific obligations and formats for tax invoices and fiscal receipts within the VAT framework.
Compliance challenges and the consequences of non-adherence to VAT regulations.
To provide a practical perspective, the session will conclude with practical case studies illustrating best practices and common pitfalls in the issuance and processing of tax invoices and fiscal receipts. Attendees will gain a thorough understanding of their correct application within the VAT system, ensuring compliance and minimizing tax exposure.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Revisiting Invoices- the essentials of the Twelfth Schedule
2. Revisiting Fiscal Receipts- the essentials of the Thirteenth Schedule
3. Overview of the case law involving this topic
4. Practical examples focusing on invoices and fiscal receipts

Why is the session of relevance to our members?

Professionals should join this session to gain a thorough understanding of this grey area within VAT. & seek how it applies in their particular industry

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25064 - Mind Matters: Psychological Tools for Success (Online)

When
7 Oct 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Deborah Giordimaina
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This seminar is designed to highlight the critical role of mental health and well-being in both personal and professional settings. Participants will explore common mental health challenges, including anxiety and depression, with a focus on recognizing these issues and understanding their impact on overall well-being. The seminar will also examine workplace factors such as stress and burnout, and their influence on mental health. During the seminar, attendees will acquire practical strategies and skills to promote and support mental health.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Understanding common mental health issues
• Recognising signs and symptoms of mental health challenges
• Exploring workplace factors that affect an individual’s well-being
• Practical strategies for supporting and managing mental health
• Building resilience and coping skills

Why is the session of relevance to our members?

This seminar is intended for professionals who want to gain the knowledge and practical tools needed to recognize, address, and support mental health challenges, ultimately promoting well-being in both their personal and professional lives.

Target Audience

Open to all professionals in different levels and across various fields.

Speaker's Profile

Deborah Giordimaina is a senior health psychologist, gestalt psychotherapist, and registered clinical supervisor with extensive experience in the mental health field. She has worked across various sectors, including psychiatric and community settings, providing therapeutic support to individuals facing mental health difficulties stemming from psychiatric or medical conditions. She has always had a keen interest in working with different population groups and throughout her career she has had the opportunity to work in the areas of child and adolescent mental health, education, and medical health. Deborah also lectures at the University of Malta.

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25054 - VAT and maritime activities (Online)

When
23 Oct 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15- 12:30 including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This seminar shall provide a professional analysis of VAT implications for Malta’s maritime sector, covering vessel ownership, leasing, chartering, port services, and compliance obligations. Reference will be made to relevant VAT legislation, including the recent extension of VAT exemptions for scheduled sea passenger transport, effective 1st August 2024.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Refresher on core principles of VAT
2. Review of current rules addressing this topic
3. Overview of provisions dealing with this topic
4. Overview of the case law involving this topic
5. Practical examples focusing on recharges

Why is the session of relevance to our members?

Professionals should join this session to gain a thorough understanding of this particular industry and address issues as well as explore efficiency opportunities

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25056 - VAT and Fixed Establishments: A journey through different case law as there is a lack of harmonized guidance (Online)

When
19 Nov 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30- 16:45 including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This seminar aims at offering a structured analysis of the concept of fixed establishments for VAT purposes, a complex and often ambiguous area of VAT law due to the absence of harmonised EU guidance. The session will explore key case law developments that have shaped the interpretation and application of fixed establishments, addressing critical legal and compliance challenges for businesses operating across multiple jurisdictions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Overview of the legal framework defining fixed establishment (“FE”)
2. Examining FE & their relevant in cross border transactions
3. Overview of the case law involving this topic
a. Defining human and technical resources
4. The potential risks of misinterpretation, and the impact on tax planning strategies
5. Practical examples focusing on invoices and fiscal receipts

Why is the session of relevance to our members?

Professionals should join this session to gain a thorough understanding of this grey area within VAT.

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

M25057 - An Overview of Customs (including discussion on the proposed EU Customs Reform) (Online)

When
4 Dec 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15- 12:30 including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This seminar will offer a comprehensive overview of the fundamental principles of customs law, regulatory obligations, and the evolving landscape of customs practices. Special attention will be given to the proposed EU Customs Reform, which aims to modernise and streamline customs processes, enhance risk management, and drive digital transformation across the EU.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Overview of the key Customs concepts:
a. Product classification
b. Customs valuation
c. Rules of origin
d. Essential customs procedures
2. Examining and discussing the EU Customs reform
3. Practical insights and case studies

Why is the session of relevance to our members?

Professionals should join this session to gain a thorough understanding of the changes that lie ahead in respect to customs.

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Show details

Unlimited CPE Bundle 2025

When
31 Dec 2025
00:00
Location
Online Webinar

Register

Buy an unlimited bundle of CPE hours to benefit from a discounted rate.

MIA Members: €280.00
Non-MIA Members: €540.00
Retired Members: €145.00
Students: €215.00

Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 2025 till 31st December 2025 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.

Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.

Terms and conditions apply.

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Upcoming events

M25038 - Consolidation Masterclass - A Nine Hour Package (Online)

Registration Time: 13:15 Sessions Time: 13:30 - 16:45 including a 15-minute break Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

Criteria for determining the need for consolidation.

Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.

Specific situations involving subsidiaries as customers or suppliers.

Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares

The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

Focusing on advanced consolidation topics, this session includes:

Handling complex group structures.

Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.

Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

Why is the session of relevance to our members?

Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

Target Audience

The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.

Speakers' Profiles

EveNT CPE COMPETENCies

9 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

M25041 - EDD: Dealing with Non-Reputable and High Risk Jurisdictions (Online)

Registration Time:13:15 Sessions Time: 13:30- 15:30 No Break Speaker: Dr Elizabeth Sammut Borg Venue: Online Webinar

Participation Fees MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Understanding the concept of non-reputable jurisdictions

Referring to FATF documents & European Commission Delegated Regulation identifying High Risk Third Countries

Understanding the concept of high risk jurisdictions

The risk-based approach

Measures to adopt to implement EDD

Why is the session of relevance to our members?

Target Audience

Subject Persons

Compliance officers

MLROs

Monitoring Functions

Directors of subject persons

Compliance executives

Speaker's Profile

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

M25040 - Taxation of Passive Income (Online)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15-minute break Speaker: Mr Christian Vella Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Malta income tax considerations arising with respect to dividend income, rental income, royalty income and interest income.

Why is the session of relevance to our members?

Target Audience

Speaker's Profile

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

M25035 - Mergers, Divisions and Conversions: a local & cross-border analysis (Online)

Registration Time: 13:15 Sessions Time: 13:30 - 16:45 including a 15-minute break Speaker: Dr Maria DeBono Venue: Online Webinar

Participation Fees MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00

Registration Time:13:15
Sessions Time: 13:30- 15:30 No Break
Speaker: Dr Elizabeth Sammut Borg
Venue: Online Webinar

Participation Fees
MIA Members: €28

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Christian Vella
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Maria DeBono
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00