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Upcoming events

    • 1 Sep 2022
    • 09:15 - 12:30
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15- 12:30  including a 15-minute break
    Speaker: Dr Christopher Bergedahl
    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

    Corporate re-organisations pose challenges from a tax perspective as they could result in an incidence of taxation where latent value has not been effectively realized within a single economic unit. The Income Tax Act and Duty on Documents and Transfers Act establish a number of relief mechanisms that acknowledge the sensibility of tax neutral treatment of certain re-org transactions. To manage risk, stakeholders should be fully aware of the potential tax implications at entity and investor levels. Adding a cross-border dimension to a re-org transaction may further complicate matters. This session intends to explore these nuances in detail, with a view to providing participants with a model to assess the tax risks associated with a variety of re-org transaction alternatives.

    Topics on the agenda

    • Corporate tax matters
    • Assessing trigger points for the incidence of taxation on re-org transactions at entity and shareholder levels
    • Roll-over relief mechanisms
    • Rulings
    • Stamp Duty
    • Real estate transactions
    • The Merger Directive
    • Cross-border considerations

    Why is this session of relevance to our members?

    Corporate re-org transactions are a frequent occurrence, and given the potential obligation of taxpayers to file tax documentation on a transactional level, practitioners ought to have a strong grasp of the key technical provisions.

    Target Audience

    Accountants, financial controllers, tax advisors

      Speaker's Profile

      Dr Christopher Bergedahl is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is a member of the Education Committee of the Malta Institute of Taxation and actively contributes to technical working groups.

      EVENT CPE COMPETENCES


      3 Hours 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
      • 6 Sep 2022
      • 09:15 - 12:30
      • 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 (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 session will discuss recent and upcoming changes to the VAT and related legislation, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes and also the respective VAT implications.

      Topics on the agenda 

      • Brexit
      • COVID 19 Tax Deferral Scheme Updates
      • Practical Updates
      • Taxable Value Amendments
      • Amendments to the Revenues Acts - Article 56
      • Article 11 VAT Registration
      • VAT E-Commerce Package 2021
      • Intrastat Obligations and updates
      • Any other upcoming changes

      Why is this session of relevance to our members?

      Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner.  This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.

      Target Audience

      This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing and accounting and who want to keep abreast of VAT updates and developments.

        Speaker's Profile

        Saviour Bezzina is a 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 and lectures regularly on VAT and indirect tax matters. Saviour Bezzina is a 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 and lectures regularly on VAT and indirect tax matters. 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 COMPETENCES


        3 Hours 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
        • 7 Sep 2022
        • 09:15 - 12:30
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15 - 12:30  including a 15-minute break
        Speakers: Mr. John Debattista and Mr. Paul Zammit
        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

        Substance over form is an accounting concept. In order to achieve faithful representation, the financial statements of an entity must reflect the economic substance of transactions and events, rather than their legal form.

        Topics on the agenda

        The session will mainly touch upon the following specific topics:
        • Leases
        • Revenue
        • Financial instruments
        • Provisions
        • Business combinations

        Why is the session of relevance to our members?

        Members will be more aware of those areas that are subject to substance over form implications. The session may also serve as a refresher.

        Target Audience 

        Accounting professionals and students

        SPEAKERs' Profiles

        John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
        John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
        John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.
        Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008.  Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.

        EVENT CPE COMPETENCES


        3 Hours 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


        • 14 Sep 2022
        • 09:30 - 11:30
        • Online Webinar
        Register
        Registration Time: 09:15
        Sessions Time: 09:30 - 11:30
        Speaker: Ms Ariane Azzopardi & Dr Geraldine Spiteri Lucas
        Venue: Online Webinar
        Participation Fees (The Institute is now accepting payments via Paypal)
        MIA Members: €28.00
        Non-MIA Members: €50.00
        Retired Members: €15.00
        Students: €20.00

        *Group bookings for 3 or more participants available.

        BACKGROUND INFORMATION

        The law defines Beneficial owner as the natural person/s who ultimately own/owns or control/controls that body corporate or body of persons through the direct or indirect ownership of a sufficient percentage of shares, voting rights or ownership interest. (ii) A natural person(s) who exercise(s) control via other means. (iii) The natural person(s) holding the position of senior managing official(s) – if, after having exhausted all possible means, no beneficial owner is identified.
        The session will delve in detail into the said definition, and go into the different tests to identify a beneficial owner. Furthermore, a number of practical examples will be provided in order to go into some of the challenges faced by practitioners and how to deal with such instances.

        Topics on the agenda

        Definition of beneficial owner, challenges practitioners face and practical examples.

        Why is the session of relevance to our members?

        Accountants are subject persons and it is a legal obligation ensure beneficial owners are correctly identified.

        Target Audience

         Subject persons, in particular MLROs, Compliance Officers and compliance functions

          Speakers' Profiles

          Ariane Azzopardi is a Director within the Quality and Risk Management function. She has over fifteen years’ experience in this field, and is the delegate of the Risk Management Partner at KPMG in Malta. She is involved in the implementation and monitoring compliance with quality and risk management policies and procedures in KPMG in Malta also handling compliance and risk management queries, including those related to the Prevention of Money Laundering and Financing of Terrorism (PMLFT) and ethics and independence. She delivers sessions on PMLFT at the KPMG roundtable and also at various other seminars and conferences.
          Ariane is the chair of the PMLFT sub-committee at the Malta Institute of Accountants and a committee member of the PMLFT sub-committee at the Institute of Financial Services Practitioners. 
          Geraldine Spiteri Lucas was appointed as Registrar of Companies and Chief Executive Office of the Malta Business Registry in October 2021. Previously to her appointment, she used to head the Legal and Enforcement Unit and was in charge of its overall function. Dr Spiteri Lucas was instrumental to subject persons and CSPs in intricate legal issues. She was involved in the transposition of EU directives relating to company law into Maltese law and the upkeep of the Companies Act and relevant regulations. She is frequently invited as speaker in conferences on company law.
          She graduated as a Doctor of Laws from the University of Malta in 2010 and few months later obtained her warrant to practice in the Maltese Courts. She read Masters in European and Comparative Law, graduating in 2012. She started her career with a leading local law firm, advising local and international clients on civil, commercial, corporate, shipping and aviation law. She also represented various clients in litigation procedures before Tribunals and local Courts. She is also a member of the board of examiners for the Department of Commercial Law of the University of Malta.

          EVENT CPE COMPETENCES


          2 Hours 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
          • 15 Sep 2022
          • 09:15 - 12:30
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Time: 09:15 - 12:30  including a 15-minute break
          Speaker: Mr Luca Pace
          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

          This session, of an intermediate level, and aimed at those individuals with limited knowledge / experience on FATCA and CRS, intends to provide attendees with a refresher of the salient object and purpose of FATCA and CRS as automatic exchange of information instruments, and then continue to consider specific topics, with their respective nuances, which are required to be adhered to in order to correctly comply with FATCA and CRS.

          Specific topics to be covered during the session

          • Introduction to FATCA and CRS and legal basis
          • Scope and application
          • FATCA and CRS impact on entities and individuals, emphasizing on entity classification. In-depth attention will be given to the different Financial Institution categories
          • Registration with the IRS and the IRD
          • High-level overview of due-diligence and reporting obligations
          • Withholding implications under FATCA intergovernmental agreements
          • FATCA and CRS reporting requirements
          • Active NF(F)E and Passive NF(F)E categorizations
          • Identification of controlling persons
          • Penalties for non-compliance

          Target Audience

          Revisiting FATCA and CRS – An intermediate level session.

            Speaker's Profile

            Luca Pace is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global work-forces. Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information.

            EVENT CPE COMPETENCES


            3 Hours 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
            • 20 Sep 2022
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speaker: Mr John Debattista 
            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

            ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, has been revised to include a more robust and consistent risk identification and assessment, a crucial and fundamental part of our planning section. The revised standard sets out clarified and enhanced requirements, and enhanced application material, to support the auditor’s risk assessment process, intended to support more focused responses to the auditor’s risk assessment in accordance with ISA 330, The Auditor’s Responses to Assessed Risks. ISA 315 (Revised 2019) was approved at the September 2019 International Auditing and Assurance Standards Board (IAASB) meeting and is effective for audits of financial statements for periods beginning on or after 15 December 2021.

            Topics on the agenda

            • Risk Assessment Procedures and Related Activities
            • Understanding the Entity and Its Environment and the Entity's System of Internal Control
            • Identifying and Assessing the Risks of Material Misstatement
            • Documentation

            Why is the session of relevance to our members?

            Planning is paramount for auditors. The revisions to ISA 315 and other ISAs will have an impact on our planning procedures. During this session we will delve into those areas which will most likely be impacted by these changes.

            Target Audience

            Qualified and practicing Auditors and students working in audit.

              Speaker's Profile

              John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
              John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
              John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.

              EVENT CPE COMPETENCES


              3 Hours 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
              • 23 Sep 2022
              • 09:15 - 12:30
              • Online Webinar
              Register
              Registration Time: 09:00
              Sessions Time: 09:15 - 12:30  including a 15-minute break
              Speaker: Dr Natalie Kenely
              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

              Emotional competencies are integral to becoming a trusted and able professional accountant – someone who can combine analytical rigour with emotional maturity
              (Helen Brand, Chief Executive of ACCA). An emotionally intelligent person is able to recognise, understand, manage, and reason with emotions – critical abilities when it comes to interpersonal communication – both in one’s personal life and in the workplace. The development of emotional intelligence is an intentional, active, and engaging process, and as such may be considered a skill set that can be learned. We will see how in order to succeed in a fast-evolving digital age, professional accountants need a rounded set of skills that go beyond technical knowledge, and these skills include emotional intelligence (ACCA report, 2019).

              objectives of this session

              • To provide an overview of emotional intelligence.
              • To explain how emotion affects relationships, work performance and professional development.
              • To describe how emotions spread from person to person in a team – emotional contagion.
              • To underscore the importance of emotion regulation for the maintenance of effective and healthy working relationships within the workplace.
              • To provide strategies for developing EI capabilities as individuals and as professionals in the workplace

              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

              This session will provide an overview of emotional intelligence and will explain how emotion affects relationships, work performance and professional development.

              Target Audience

              All accountants.

                Speaker's Profile

                Dr Natalie Kenely is a Senior Lecturer and former Head of Department within the Faculty for Social Wellbeing at the University of Malta. She participated as panel member on the discussion Expanding Expectations: Intelligence, Creativity, Digital Technologies & Emotional Intelligence during the MIA Biennial Conference in 2016, and as speaker at the MIA SME forum in February 2019.  She has delivered a number of CPE workshops to the MIA.
                Her expertise includes management, leadership, emotional intelligence, resilience and self-care.

                EVENT CPE COMPETENCES


                3 Hours 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
                • 27 Sep 2022
                • 09:15 - 12:30
                • Online Webinar
                Register
                Registration Time: 09:00
                Sessions Time: 09:15 - 12:30 
                Speaker: Ing.Justin Mizzi
                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 webinar will discuss the key concepts of rent and rental agreements and will mainly focus on commercial properties; however, it will also refer to residential properties. Topics which will NOT be discussed include:
                • Rent laws and the old/pre-1995 rent laws (including qbiela) and the new 2020 residential rent laws
                • Rental income tax and VAT
                • Leasehold titles
                • Short-lets for residential properties

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                • The economics of rent
                • The current commercial rental market
                • The different bases and types or rental values such as:
                     - Market rental value vs contract rent
                     - Potential gross income vs effective gross income vs gross operating income vs net operating income
                • The key items in rental agreements
                • Current trends in rental agreements
                • Conducting market research for rental values
                • Practical examples and key considerations

                WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                • Learn the key terminology and principles of rent.
                • Learn how to estimate the rental value of commercial real estate.
                • Learn how different rental terms can have an impact on the Market Value of commercial real estate.

                Target Audience

                • Accountants and auditors who review/audit property valuations
                • Accountants, periti and estate agents who conduct property valuation and advisory services
                • Landlords of commercial properties

                  Speaker's Profile

                  Justin Mizzi is an academic at heart who is passionate about real estate. He leads real estate valuation and advisory services at Archi+, an architecture firm based in Malta.
                  He holds a Masters of Architecture and Conservation and is currently working on a PhD on the topic of valuation quality.
                  Besides his roles as a real estate professional and student, he gives and organizes lecturers and talks on different topics related property investment and valuation.

                  EVENT CPE COMPETENCES


                  3 Hours 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
                  • 28 Sep 2022
                  • 09:15 - 12:30
                  • Online Webinar
                  Register
                  Registration Time: 09:00
                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                  Speaker: Mr Renzo Farrugia
                  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 session will focus on the format of this audit report and in particular the audit considerations that the auditor should undertake to reach his independent audit opinion considering the requirements of ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements, ISA 705 (Revised) Modifications To The Opinion In The Independent Auditor’s Report, and ISA 706 (Revised), Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’s Report. Reference to auditor’s considerations on Material Uncertainty related to Going Concern will also be addressed.

                  Topics on the agenda 

                  • Format of the audit report
                  • Audit considerations for an independent audit opinion - ISA 700 (Revised), ISA 705 (Revised) and ISA 706 (Revised)

                  Why Are these sessions of relevance to our members?

                  Auditors need to have a clear understanding of the factors that need to be taken into consideration when drawing up the audit report.

                  Target Audience

                  Auditors

                    Speaker's Profile

                    Renzo Farrugia is an auditor by profession and an external quality control reviewer as recognised by the Accountancy Board of Malta. He worked with one of the big four audit firms and several Government Entities and since then held various high profile management roles within the public sector.  Renzo is also a visiting lecturer at the University of Malta and a member of the Audit and Assurance Committee of the Malta Institute of Accountants. He graduated from the University of Malta in Accountancy (Hons) and obtained an MBA from Henley Management College (University of Brunel in the United Kingdom)

                    EVENT CPE COMPETENCES


                    3 Hours 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
                    • 29 Sep 2022
                    • 09:30 - 11:30
                    • Online Webinar
                    Register
                    Registration Time: 09:15
                    Sessions Time: 09:30 - 11:30 (No break)
                    Speaker: Mr Georges Xuereb
                    Venue: Online Webinar
                    Participation Fees (The Institute is now accepting payments via Paypal)
                    MIA Members: €28.00
                    Non-MIA Members: €50.00
                    Retired Members: €15.00
                    Students: €20.00

                    *Group bookings for 3 or more participants available.

                    BACKGROUND INFORMATION

                    IAS 37 Provisions, Contingent Liabilities and Contingent Assets sets out the requirements for the recognition and measurement of liabilities of uncertain timing or amount (referred to as provisions), and describes the accounting for specific types of provisions such as restructuring, decommissioning, and onerous contract provisions. The standard also prescribes the disclosure requirements for contingent assets (possible assets) and contingent liabilities (possible obligations). During this session we will be going through the standard accompanied with case studies and worked examples to help illustrate the accounting of provisions in practice. We will also be discussing possible changes to the standard in the near to medium term.

                    Specific topics to be covered during the session 

                    IAS 37 Provisions, Contingent Liabilities and Contingent Assets

                    Why is the session of relevance to our members?

                    The session provides the participants with both the theoretical underpinnings and practical considerations emanating from IAS 37.

                    Target Audience

                    Practitioners in industry, students and all those in the profession.

                      Speaker's Profile

                      Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Senior Manager 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 COMPETENCES


                      2 Hours 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
                      • 4 Oct 2022
                      • 09:15 - 12:30
                      • Online Webinar
                      Register
                      Registration Time: 09:00
                      Sessions Time: 09:15 - 12:30  including a 15-minute break
                      Speaker: Mr Mario P Galea
                      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

                      Like the family unit, companies and corporations shape the ethical profile of a society. Ethics are not thought but practiced. Life education and rearing provide the bedrock of ethical behaviour. Respect to others and thriving for the common good dictate the ethical stance of corporations. A sense of always doing the right thing is a guarantee for ethical practice, correctness and justice. Ethics lead to meritocracy with all concerned attaining what is theirs and nothing more and nothing less. The typical stakeholders of good ethical conduct are shareholders, employees, customers, suppliers, authorities, regulators and society at large. A new and not so new concept finding its way into our agendas nowadays is ESG. No matter how determined everybody is to adopt ESG in our decisions there can be no effectiveness in the absence of application of basic instinctive ethics. 

                      Topics on the agenda

                      • Corporate governance 
                      • Business Codes of conduct
                      • Code of Ethics for Accountants
                      • IESBA code
                      • EU recommendations and relevant directives


                      Why is the session of relevance to our members?

                      There is no future to our profession if we ignore basic ethics. Our profession is not only about generating individual wealth but also about a role in society. 

                      Target Audience

                      Professionals, business owners, directors, managers and staff and students.

                        Speaker's Profile

                        Mario P Galea is a certified public accountant holding a warrant to practice both as an accountant and as an auditor.  Currently practising as a business advisor providing governance oversight and advisory services to businesses and corporations.  Serves as an independent non-executive director on the boards and audit committees of various listed companies in the financial and commercial sectors.  Mentor and advisor to family businesses. Founder, managing partner and chairman of accountancy and audit firm EY in Malta until retirement in 2012.  Specialised in auditing and assurance which he has practiced for 35 years in Malta and abroad.  Lectured in auditing, assurance and professional and business ethics and led several training courses.  Speaker at various business and professional conferences in Malta and abroad.  Assisted businesses in several areas particularly relating to governance, accounting and systems of control.  Served as President of the Malta Institute of Accountants and for many years formed part of the Accountancy Board which is the accountancy profession regulator in Malta.  Served on various professional committees in Malta and abroad such as the council of the Federation des Experts Comptables (FEE) in Brussels (now Accountancy Europe).  Member of the Ethics and Regulatory committees of the Malta Institute of Accountants in Malta.

                        EVENT CPE COMPETENCES


                        3 Hours 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
                        • 6 Oct 2022
                        • 09:15 - 12:30
                        • Online Webinar
                        Register
                        Registration Time: 09:00
                        Sessions Time: 09:15 - 12:30  including a 15-minute break
                        Speaker: Mr Kurt Muscat
                        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

                        This session will look into how accountants can understand supply chain and inflation and how these impact the performance on businesses. The first part of the session will focus on a detailed analysis of past inflation data and on recent developments within the global context that are impacting both the supply chain and inflation today and in the future.
                        The second part of the session will be more practical and will build on the first part of the session. During this part, conclusions will be derived on the inflation in the Maltese economy in recent years as well as present a clearer vision of where inflation is heading in the coming months and years. Also, we will look at what policy makers are doing to mitigate against Supply Chain Issues.
                        The final part of the session will focus on the role of the accountant in present times and how the accountant can prepare for what’s to come in the near future. Business owners/self-employed will also find this session valuable as they would be better informed in their day-to-day decision making particularly in current times were supply chain and price stability are an issue.

                        Topics on the agenda

                        • Current economic context and why do we have supply chain issues.
                        • What are the supply chain issues.
                        • What is driving up inflation.
                        • How long are we likely to see inflation at such a high rate.
                        • What can an accountant do to mitigate against the risks of inflation and supply chain issues.

                        Why is the session of relevance to our members?

                        Accountants are usually the first port of call for most business owners when they need to evaluate the feasibility of a project/product or to get general business advice. However, accountants might not have the time to focus on what is happening in the global context and what is putting pressure on supply chain and inflation. Therefore, this session will serve as a good background for members to understand what is happening around us and what we as accountants can do to advice our clients/companies we work for, better.

                        Target Audience

                        • Accountants and prospective accountants who work mainly on management accounts
                        • Accountants and prospective accountants in general
                        • Business advisors
                        • Business owners and self-employed persons

                          Speaker's Profile

                          Kurt Muscat holds a Masters of Science degree in Economics from the University of Malta and an ACCA qualification. He started his career as an auditor with Grant Thornton before being seconded with St Julian's advisory for just over a year. During his time at St Julian's advisory he focused on financial modelling and future forecasts as well as raising debt and equity for several local and international companies.
                          Kurt has joined EMCS in January 2018 and is presently a senior executive for the Advisory service at EMCS. He worked on a number of product development costing analysis and economic impact assessments mainly for the appraisal of Malta council for science and technology (MCST) projects. Was also involved in the undertaking of various CBAs and feasibility studies for the public sector which range from waste and water management to the appraisal of projects that seek to address Malta's ever-increasing transportation problem. Other work included business plans for EU funds, financial analysis and Corporate finance.

                          EVENT CPE COMPETENCES


                          3 Hours 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
                          • 11 Oct 2022
                          • 09:30 - 11:30
                          • Online Webinar
                          Register
                          Registration Time: 09:15
                          Sessions Time: 09:30 - 11:30
                          Speaker: Ms Rebecca Barthet
                          Venue: Online Webinar
                          Participation Fees (The Institute is now accepting payments via Paypal)
                          MIA Members: €28.00
                          Non-MIA Members: €50.00
                          Retired Members: €15.00
                          Students: €20.00

                          *Group bookings for 3 or more participants available.

                          BACKGROUND INFORMATION

                          “Forensic accounting is the application of investigative and analytical skills for the purpose of resolving financial issues in a manner that meets standards required by courts of law.” (Hopwood, Young & Leiner, 2007).
                          As a result of the various skills required, the characteristics attributed to forensic accountants are many and varied. Forensic accountants may act as Court Experts in legal proceedings and therefore the relevance and reliability of the evidence presented by them is crucial to the outcome of a case. All organisations are susceptible to fraud and therefore detecting it before it occurs is critical. This session will also provide an overview of the impact that fraud may have on an organisation and the motivation behind it.

                          Topics on the agenda

                          • Definition of forensic accounting
                          • Characteristics and skillset of a forensic accountant
                          • The role of a forensic accountant as a Court appointed expert
                          • Admissible evidence
                          • Motives for fraud
                          • Examples of fraud schemes
                          • Basic investigative techniques

                          Why is the session of relevance to our members?

                          This session will provide an overview of forensic accounting, an area of specialisation within the accountancy profession.

                          Target Audience

                          The session is targeted to finance professionals seeking to obtain an understanding of the different aspects of forensic accounting including the various roles and services attributed to forensic accountants. This session will also be of interest to aspiring forensic accountants.

                            Speaker's Profile

                            Rebekah Barthet is a senior manager within the Business Advisory Department at Mazars in Malta. As an appointed Court Expert, she is involved in forensic investigations relating to financial crime. Rebekah was also involved in anti-money laundering related projects instituted by law-enforcement agencies. Rebekah holds an MSc in Forensic Accounting and is accredited with the ACAMS certification. She is a certified public accountant, holding a practicing certificate in auditing.

                            EVENT CPE COMPETENCES


                            2 Hours 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

                            • 12 Oct 2022
                            • 13:30 - 16:45
                            • Online Webinar
                            Register
                            Registration Time: 13:15
                            Sessions Time: 13:30 - 16:45  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

                            The training programme will show how conflict management is possible through conflict resolution skills & effective listening, communication & problem solving techniques.

                            Specific topics to be covered during the session

                            • Understanding Conflict
                            • Conflict Management Styles & Options
                            • Preventing Conflict
                            • Conflict Resolution

                            Why is the session of relevance to our members?

                            The vast majority of accountants deal with multiple stakeholders, many times needing to influence and convince them on various financial aspects. This can easily rise to conflicts. Therefore, being able to manage such conflicts is very much needed in the daily ongoing for every accountant.

                            Target Audience

                            Anyone who deals with other persons to get his or her work done.

                            Speaker'S Profile

                            Silvan 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 holding various managerial and Director roles. Silvan is presently working as a Director for Advisory Services at EMCS.

                            EVENT CPE COMPETENCES


                            3 Hours 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
                            • 13 Oct 2022
                            • 13:30 - 16:45
                            • 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 (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

                            This session will give a detailed walkthrough of the various VAT considerations parties dealing with immovable property should be aware of. The general rule is that immovable property is exempt from VAT. However there are transactions which may be considered to be debatable, while naturally others which are chargeable for vat purposes as per the specific exceptions dealing with immovable property. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

                            OBJECTIVES OF THIS SESSION

                            • A refresher on the basic VAT concepts, as preparation for the delivery.
                            • Understanding immovable property transactions that are chargeable/not chargeable for VAT purposes.
                            • Analysing the rights of input VAT deductions for companies operating in this industry
                            • Discussion on the applicability of partial attribution
                            • Working out a practical example focusing on this industry

                            Specific topics to be covered during the session

                            • Refresher on core principles of VAT
                            • Analysing the VAT activities within scope of the VAT exemption
                            • The right for input VAT deductions and partial attribution
                            • A practical example focusing on this industry

                            Target Audience

                            Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

                            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 & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as 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 COMPETENCES


                            3 Hours 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
                            • 19 Oct 2022
                            • 09:15 - 12:30
                            • Online Webinar
                            Register
                            Registration Time: 09:00
                            Sessions Time: 09:15 - 12:30
                            Speaker: Mr Brandon Gatt
                            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 deduction system incorporated in EU VAT law has been designed to relieve businesses from the
                            burden of the VAT payable or paid in the course of their economic activities. During this seminar we
                            will go through the origin and the scope of right of deduction and the main principles connected
                            therewith.

                            Objectives of the session

                            The deduction system incorporated in EU VAT Law promotes fiscal neutrality. But, what does this
                            mean and what are the fundamentals for a ‘tax neutral system’?
                            A right to deduct means a person’s right to claim from the tax authorities the VAT paid on acquired
                            goods and services. But, ‘who’ may exercise such right to deduct?
                            You will learn that not all economic activities give an entitlement to deduct input VAT. Then in that
                            case, ‘which’ activities give a right to deduct?
                            The deduction system comes with several limitations and restrictions including a ‘list’ of ‘what
                            cannot’ be deducted. What does such list include?
                            A business which carries out mixed supplies must claim back the input tax on a partial attribution
                            basis. What does this entail? How do you account for the input tax on a partial attribution basis? Is
                            there any specific methodology for calculating this?
                            Therefore, the scope of the session is to go through the pertinent provisions from the EU VAT
                            legislation in conjunction with the Malta VAT legislation with a view to better understand the
                            concepts of the right to deduct input VAT.

                            Topics on the agenda

                            Origin and scope of right of deduction
                            ▪ Proportional deduction;
                            ▪ Restrictions on the right of deduction – “Blocked Items"
                            ▪ Rules governing exercise of the right of deduction
                            ▪ Adjustment of deductions – including ‘Capital Goods Scheme'
                            ▪ The ECJ on the right of deduction

                            Target Audience

                            The training course is particularly suitable for professionals, tax advisors and practitioners working in
                            VAT or who are pursuing or intend to pursue a career generally in taxation and specifically in the
                            area of indirect taxation. This session may also be applicable to financial controllers and CFOs.

                              Speaker's Profile

                              Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
                              profession for the past nine years. He has been involved in VAT and accounting assignments both
                              within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
                              VAT Leader at Zampa Debattista.
                              In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
                              2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
                              International VAT experts, where he was provided with intensive training on the Articles of the EU
                              VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
                              Brandon also provides in-house training to established companies within and outside Malta and is
                              also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
                              Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
                              (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committe

                              EVENT CPE COMPETENCES


                              3 Hours 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
                              • 20 Oct 2022
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speaker: Ms Doreanne Caruana
                              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

                              Capital markets are becoming a popular source of finance for companies that have an established track record in Malta. This session will provide some background to the process that companies and their appointed team of advisors go through in order to achieve approval to make an offer of securities to the public to raise the necessary funding and list the securities on the appropriate trading venue. It will provide an insight into what a company will need to consider when taking a strategic decision to tap the capital markets

                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                              • Introduction to listing
                              • Trading Venues in Malta
                              • Understanding the various requirements relevant to the process
                              • Preparing for the next big step of being a public limited liability company
                              • Reporting and continuing obligations

                              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                              This session will provide members (and audience) with an introduction to the capital markets in Malta. It will also delve into some detail about the various requirements that one needs to be aware when considering taking the next big step to becoming a public limited liability company with securities listed on an exchange, including those one-off requirements that are necessary during the process and those which will be required on a continuous basis.
                              The process which a company goes through requires a number of professionals, including those with legal and accounting backgrounds, that come together to assist a company’s executive team in dealing with the Malta Financial Services Authority (MFSA) and the Malta Stock Exchange (MSE) to attain the necessary regulatory approvals to be able to make an issue / offer of securities to the investing public.

                              Target Audience

                              CEOs, CFOs, Accountants, Lawyers, Investment Services officers

                              Speaker's Profile

                              Doreanne Caruana heads the Corporate Advisory Unit within Rizzo Farrugia & Co (Stockbrokers) Limited. She is involved in taking to market multi-million capital market transactions, including equity offers and bond issues. Before joining Rizzo Farrugia in 2014, Doreanne worked in the banking sector, gaining exposure to a number of areas, including international payments and risk management.
                              She has a Bachelor degree in Banking, Masters in Management and has attained accreditation from ACCA. She is also currently reading for a law degree in financial services.

                              EVENT CPE COMPETENCES


                              3 Hours 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
                              • 24 Oct 2022
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speaker: Dr Robert Attard
                              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.

                              More details will follow.


                              EVENT CPE COMPETENCES


                              3 Hours 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
                              If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
                              Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
                              The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


                              • 2 Nov 2022
                              • 09:15 - 12:30
                              • Online Webinar
                              Register
                              Registration Time: 09:00
                              Sessions Time: 09:15 - 12:30
                              Speakers: Mr Brandon Gatt & Mr Matthew Zampa
                              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 VAT treatment of gaming supplies is regulated by guidelines issued by the Commissioner for
                              Revenue back in 2017 and which came into effect as from 01 January 2018. Such guidelines, which
                              according to the Malta VAT Act have the same effect as the regulations interpret the particularities
                              of the supplies covered by the exemption as prescribed in the said Act.
                              The determination of the VAT treatment of gaming transactions may be quite complex and if such
                              transactions are not correctly analysed may eventually represent offences in terms of the Malta VAT
                              legislation and European VAT legislation.

                              Objectives of the session

                              In this seminar we will be analysing gaming transactions and supplies related to gambling with a view to determining the appropriate tax treatment and highlight any compliance obligations that may arise thereof. Practical examples will be used during the course of the session. 

                              Topics on the agenda

                              Nature of gaming transactions – Electronically Supplied Services or not?
                              ▪ Place of Supply
                              ▪ Exemptions
                              ▪ Input VAT Recovery / Partial Attribution
                              ▪ OSS
                              ▪ VAT Optimization Solutions – VAT Grouping

                              Target Audience

                              The training course is particularly suitable for professionals, tax advisors and practitioners working in
                              the Gaming Sector or in VAT or who are pursuing or intend to pursue a career generally in taxation
                              and specifically in the area of indirect taxation. This session may also be applicable to financial
                              controllers and CFOs working in the Gaming Sector

                              SPEAKERS' PROFILES

                              Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
                              profession for the past nine years. He has been involved in VAT and accounting assignments both
                              within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
                              VAT Leader at Zampa Debattista.
                              In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
                              2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
                              International VAT experts, where he was provided with intensive training on the Articles of the EU
                              VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
                              Brandon also provides in-house training to established companies within and outside Malta and is
                              also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
                              Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
                              (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committee
                              Matthew Zampa is a certified public accountant specialised in indirect taxation. He has been specializing in VAT since 2008 and has been involved in complex VAT assignments both within and outside of Malta. Matthew, a member of the Malta Institute of Accountants, is also a part-time lecturer with the Malta Institute of Taxation. Matthew Zampa is also the first Maltese to successfully complete the Expert in EU VAT degree. This coveted degree is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, founded in 1999, where he is also a Partner. Matthew is a member of the Indirect Taxation committee of the Malta Institute of Taxation.

                              EVENT CPE COMPETENCES


                              3 Hours 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
                              • 3 Nov 2022
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 15:30 (No break)
                              Speaker: Mr Kevin Vassallo
                              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

                              IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are defined as non-monetary assets without physical substance and but which are identifiable, being either separable or else arising from contractual or other legal rights. Intangible assets meeting the relevant recognition criteria are measured initially at cost and subsequently either at cost less accumulated amortisation and impairment losses (if any) or else using the revaluation model. Amortisation is calculated on a systematic basis over the useful life of the asset (unless an asset has an indefinite useful life such as purchased goodwill in a business combination, in which case amortisation does not apply).
                              IAS 38 was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March 2004.

                              Specific topics to be covered during the session 

                              • Objective and scope of the standard
                              • Key definitions
                              • Recognition
                              • Initial measurement
                              • Measurement subsequent to acquisition
                              • Classification based on useful life
                              • Subsequent expenditure
                              • Disclosure requirements

                              Target Audience

                              This seminar is intended for accounting professionals and student accountants who practice in industry as well as those pursuing a career in auditing.

                                Speaker's Profile

                                Kevin Vassallo is a certified public accountant with practical experience in financial markets, risk management and internal auditing. He has been working in the banking industry for the past 30 years and is currently Head of Projects and Treasury at the Malta Development Bank. He previously held executive posts at the Central Bank of Malta and the MFSA. He is also an ACCA lecturer in corporate financial reporting.

                                EVENT CPE COMPETENCES


                                3 Hours 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
                                • 4 Nov 2022
                                • 18 Nov 2022
                                • 3 sessions
                                • Online Webinar
                                Register
                                Registration Time: 09:00
                                Sessions Time: 09:15 - 12:30
                                Speakers: Mr John Debattista & Mr Paul 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

                                Local small and medium-sized companies are allowed to apply simplified accounting regulations (General Accounting Principles for Small and Medium-Sized Entities, commonly referred to as GAPSME), rather than International Financial Reporting Standards (IFRS), for accounting periods commencing on or after 1 January 2016.

                                Topics on the agenda

                                1. A detailed understanding of the general applicability of GAPSME
                                2. General topics under GAPSME:
                                a. Accounting concepts
                                b. General presentation
                                c. Policies, estimates and errors
                                3. Specific topics under GAPSME:
                                a. Revenue
                                b. Property, Plant and Equipment
                                c. Investment Property
                                d. Financial Assets, Financial Liabilities and Equity
                                e. Investments in Subsidiaries, Associates and Joint Ventures
                                f. Intangible Assets other than Goodwill
                                g. Impairment of Assets
                                h. Government Grants
                                i. Leases
                                j. Inventories
                                k. Income Taxes
                                l. Provisions and Contingencies
                                m. Foreign Currency Translation
                                n. Post Balance Sheet Events
                                o. Related Party Disclosures
                                p. Discontinued Operations and Assets Held For Sale

                                WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                                The large majority of Maltese companies are eligible to present GAPSME financial statements.

                                Target Audience

                                The training course is specifically targeted to accounting professionals and students.

                                SPEAKERS' PROFILES

                                John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
                                John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
                                John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.
                                Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008.  Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.

                                EVENT CPE COMPETENCES


                                9 Hours 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
                                • 8 Nov 2022
                                • 13:30 - 16:45
                                • 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 (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

                                This session will give a detailed walkthrough of the various VAT considerations companies operating in the financial and insurance services sector should be wary of.
                                The majority of such services are exempt from VAT, however there are other services which may be considered to be debatable, while naturally others which are chargeable for VAT purposes. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

                                OBJECTIVES OF THIS SESSION

                                A refresher on the basic VAT concepts, as preparation for the delivery.
                                • Understanding financial and insurance services and what is which are chargeable/not chargeable for VAT purposes.
                                • Analysing the rights of input VAT deductions for companies operating in this industry.
                                • Discussion on the applicability of partial attribution.
                                • Working out a practical example focusing on this industry.

                                Specific topics to be covered during the session

                                • Refresher on core principles of VAT
                                • Analysing the VAT activities within scope of the VAT exemption
                                • Looking through the relevant case law within scope of this topic
                                • The right for input VAT deductions and partial attribution
                                • A practical example focusing on this industry

                                Target Audience

                                Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

                                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 & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as 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 COMPETENCES


                                3 Hours 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
                                • 16 Nov 2022
                                • 13:30 - 16:45
                                • 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 (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

                                Being responsible for a team of people, empowering them and leading with success is an experience that can be both fulfilling and challenging to a leader.
                                During this session, participants will have the opportunity to reflect upon different elements that are critical to leading a team successfully. Participants new to a team leadership experience will have the opportunity to learn about these elements and how to bring these together into successful leadership. Experienced team leaders will have the opportunity to reflect on their experience in integrating these essential elements of leadership, identifying their areas of strength and opportunities for development.

                                Specific topics to be covered during the session

                                Leadership
                                • The vision and values of a leader
                                • Aspiring towards excellence in leadership
                                • Nurturing the leader
                                Building and Strengthening a Team
                                • Building your team
                                • Developing your team
                                • Nurturing collaborative relationships in the team
                                • Diversity and Inclusion
                                Leading the Team
                                • Sharing vision and values
                                • Motivation in the team
                                • Communication
                                • Driving performance
                                • Facing challenges in leadership


                                WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                                Members attending the session will have the opportunity to reflect on the skills essential to leading a team and the integration of these skills in their work experience.

                                Target Audience

                                This session will be of relevance to participants who lead a team or will be in a position of leadership as part of their career growth path.

                                Speaker's Profile

                                Mariella Galea is Head of HR at Michele Peresso Group. She was the Learning and Development and Performance Manager at Farsons Group and is the founder of HR TalentLEAD, offering HR consultancy, leadership development and training.

                                She graduated from the University of Malta with a Bachelor of Education with Honours and holds a Masters degree in HR Management and Development, from the University of Leicester.

                                Mariella is passionate about creating opportunities for development and growth through learning and employee engagement and firmly believes that people are the most important asset in an organisation. She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management, female leadership and entrepreneurship, diversity and equality, HR technology and education projects.

                                EVENT CPE COMPETENCES


                                3 Hours 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
                                • 24 Nov 2022
                                • 13:30 - 15:30
                                • Online Webinar
                                Register
                                Registration Time: 13:15
                                Sessions Time: 13:30 - 15:30 (No break)
                                Speaker: Mr Georges Xuereb
                                Venue: Online Webinar
                                Participation Fees (The Institute is now accepting payments via Paypal)
                                MIA Members: €28.00
                                Non-MIA Members: €50.00
                                Retired Members: €15.00
                                Students: €20.00

                                *Group bookings for 3 or more participants available.

                                BACKGROUND INFORMATION

                                IAS 20 Accounting for Government Grants and Disclosure of Government Assistance prescribes the accounting for receipt of government grants and outlines the disclosure requirements for other government assistance. Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate. IAS 20 also prescribes disclosure requirements which need to be presented in the financial statements for those entities in receipt of government grants and government assistance. The standard also prescribes the accounting requirements for repayment of such grants. In this session we shall also be discussing specific types of grants such as low-interest loans and future developments for this standard.

                                Specific topics to be covered during the session 

                                IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.

                                Why is the session of relevance to our members?

                                The session provides the participants with both the theoretical underpinnings and practical considerations emanating from IAS 20.

                                Target Audience

                                Practitioners in industry, students and all those in the profession.

                                  Speaker's Profile

                                  Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Senior Manager 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 COMPETENCES


                                  2 Hours 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
                                  • 1 Dec 2022
                                  • 13:30 - 16:45
                                  • 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 (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 Place of Supply (“POS”) concept is vital for VAT purposes. POS is the place where the supply is deemed to have taken place, i.e. deemed to be in one EU MS over another. Hence, determining whether VAT is applicable on the supply and at which rate depends on exemptions applicable or whether the supply is a good or a services. The POS considerations for goods follow different regulations than services. Additionally, special rules have been laid down for determining the POS of special goods and services.

                                  OBJECTIVES OF THIS SESSION

                                  • A refresher on the basic VAT concepts
                                  • Determining the general rules for place of supply of goods
                                  • Determining the general rules for place of supply of services
                                  • Understanding special place of supply considerations

                                  Specific topics to be covered during the session

                                  • Refresher on core principles of VAT
                                  • Introduction on Place of Supply Rules
                                  • Place of Supply of Goods
                                  • Place of Supply of Services
                                  • Special Place of Supply Considerations
                                  • Worked example focusing on the POS concept
                                  • Concluding Remarks & Discussions

                                  Target Audience

                                  Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

                                  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 & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as 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 COMPETENCES


                                  3 Hours 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
                                  • 14 Dec 2022
                                  • 13:30 - 16:45
                                  • Online Webinar
                                  Register
                                  Registration Time: 13:15
                                  Sessions Time: 13:30 - 16:45  including a 15-minute break
                                  Speaker: Dr Robert Attard
                                  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 will discuss provisions in the Income Tax Act dealing with Intellectual Property. In addition, the seminar will discuss Tax Treaty Rules governing Intellectual Property and the most recent international developments in the area.

                                  Topics on the agenda

                                  • The Legal Concept of Intellectual Property
                                  • General Overview of Laws Governing Intellectual Property
                                  • Tax Treatment of Intellectual Property (Maltese Rules)
                                  • Tax Treatment of Intellectual Property (International Tax Rules)

                                  Target Audience

                                  Accountants, finance personnel, lawyers and anyone involved in residential leases.

                                    Speaker's Profile

                                    Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms 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) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

                                    EVENT CPE COMPETENCES


                                    3 Hours 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
                                    • 16 Dec 2022
                                    • 09:15 - 12:30
                                    • Online Webinar
                                    Register