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• M24084 - Accountants & Auditors Implementing Procedures Part II – A Refresher (Online)

  • When
    11 Sep 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Rekele Cini
  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

  Auditors have been subject persons for many years, with the FIAU issuing sector-specific guidance in the form of Implementing Procedures Part II in 2022. Dr Rakele Cini will be delivering a targeted session to look at the specific obligations of accountants and auditors and how the industry has reacted to the provisions in this sought-after guidance document.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The role of accountants & auditors as subject persons

  • What is a relevant activity?
  • What specific CDD requirements are there on accountants & auditors
  • What record-keeping requirements are there

  Why is the session of relevance to our members?

  This promises to be an insightful session focusing on a large industry in Malta, with professionals offering a wide range of services, at times capturing crucial AML/CFT obligations on such professionals.

  Target Audience

   Accountants; auditors; employees and officers of subject persons; compliance officers; risk officers

  Speaker's Profile

  Dr Rakele Cini is a legal consultant with many years of experience in AML/CFT, regulatory and compliance advisory. She primarily advises local & international firms / practitioners operating within the regulated industries on matters relating to the prevention of money laundering & funding of terrorism, due diligence, risk management, good governance, and other compliance areas. Dr Cini is an active member of the MIA AML Committee.

  EVeNT CPE COMPETENCies

  
  

  3 Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24026 - Compiling the Income Tax Return for Companies (Online)

  • When
    25 Sep 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  A practical session going through the tax return for Companies and discussing how best to compile it.  The seminar will focus on the most relevant and also new  Tax Return Attachments (TRAs.)

  Specific topics to be covered during the session

  • Completing the tax return for companies 

  • Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2024.

  Why is the session of relevance to our members?

  Helps in completing the tax returns for companies

  Target Audience

  Accountants, tax practitioners and CFOs of companies

  Speaker's Profile

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

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24066 - Salient Aspects of the DACs (Online)

  • When
    2 Oct 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Ian Zahra
  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 EU Directive on Administrative Cooperation (DAC) is a set of rules and procedures designed to improve cooperation between EU member states in the area of taxation. DAC aims to combat tax avoidance and evasion by ensuring that tax authorities have access to relevant information about cross-border transactions and structures. The most recent DAC amendments include:

  • DAC6 is the sixth amendment to DAC and requires intermediaries (such as tax advisors and lawyers) to report certain cross-border arrangements to tax authorities. The reporting requirements apply to arrangements that meet certain hallmarks with the aim of increasing transparency and help tax authorities identify potentially aggressive tax planning schemes.

  • DAC7 is the seventh amendment to DAC and introduces new reporting requirements for digital platforms (such as online marketplaces and booking platforms). The reporting requirements apply to income generated by sellers and service providers on these platforms and aim to ensure that tax is paid on this income.

  • DAC8 is the eighth amendment to DAC and introduces new reporting requirements for the sharing of information on crypto transactions between tax authorities. The aim of DAC8 is to improve cooperation between member states and ensure that tax authorities have access to relevant information held by crypto-asset service providers about taxpayers.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

  DAC in general, DAC6, DAC7, DAC8 and recent EU developments in the automatic exchange of information space.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session is a must-attend for anyone who wants to stay up-to-date with the latest developments concerning the EU Directive on Administrative Cooperation. Attendees will gain a comprehensive understanding of the reporting requirements under, in particular, DAC6, DAC7, and DAC8, and learn how to ensure compliance with these regulations. The presentation will also provide valuable insights into the potential risks and challenges associated with non-compliance, and how to mitigate these risks.

  TARGET AUDIENCE

  Lawyers, accountants and professionals involved or interested in the automatic exchange of information space.

  Speaker's Profile

  Ian joined Deloitte Malta in 2020 and currently forms part of the international tax advisory team as a manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries (namely, gaming, financial services and technology).
  Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and received awards for the best paper of the 2018-2019 class which focused on the principal purposes test, entitled “The Principal Purpose Test: A critical analysis of its substantive and procedural aspects”. Following this experience, Ian also worked as a teaching assistant at the International Tax Centre in Leiden. Ian has been admitted to the Maltese bar.
  Ian has been invited to deliver a number of seminars and lectures by various local bodies including the Malta Institute of Taxation, the Malta Institute of Accountants and Society Education Malta, covering various areas namely principles of international taxation and tax transparency.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24068 - Deductions and Exemptions in Malta Income Tax Legislation (Online)

  • When
    10 Oct 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Christian Vella & Ms Nicola 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 Income Tax Act (chapter 123 of the laws of Malta), contains a number of provisions relating to various deductions and exemptions that find application and which need to be considered when determining the Malta income tax liability of companies and individuals. This session will aim to provide an overview of the main considerations emanating from articles 12 and 14 of the Income Tax Act (Cap. 123), with particular focus on a number of commonly applied provisions.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Article 12(1)(c) of the Income Tax Act (Cap. 123) – Non-Resident Exemption

  • Article 12(1)(u) of the Income Tax Act (Cap. 123) – Participation Exemption

  • Article 14(1)(e) of the Income Tax Act (Cap. 123) – Voluntary Occupational Pension Scheme

  • Article 14(1)(m) of the Income Tax Act (Cap. 123) – Capital Expenditure on Intellectual Property

  • Article 14(1)(o) of the Income Tax Act (Cap. 123) – Notional Interest Deductions

  • Article 14(1)(p) of the Income Tax Act (Cap. 123) – Patent Box Regime

  Why is the session of relevance to our members?

  The session will aim to provide attendees with a better understanding of the main considerations emanating from articles 12 and 14 of the Income Tax Act (Cap. 123), along with relevant subsidiary legislation issued under such act and guidance published by the Malta tax authorities, with a particular focus on the Non-Resident Exemption, the Participation Exemption, the Voluntary Occupational Pension Scheme, Capital Expenditure on Intellectual Property, Notional Interest Deductions and the Patent Box Regime. The session will consider a number of practical examples and case studies in order to better explain the intricacies of such provisions.

  Target Audience

  Accountants, tax advisors, tax practitioners.

  Speakers' Profiles

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

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24069 - Malta Tax and Duty Implications arising in respect of the Ownership and Transfer of Immovable Property (Online)

  • When
    21 Nov 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Christian Vella & Ms Nicola 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

  Transfers of immovable property can give rise to different Malta tax and duty considerations, depending on the particular fact pattern of the case at hand. The manner in which the immovable property was acquired is also a relevant factor, together with other considerations that may find application subsequent to the transfer of the immovable property.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Malta income tax considerations arising in respect of the ownership of immovable property

  • Malta capital gains considerations arising in respect of the transfer of immovable property

  • Malta duty considerations arising in respect of the transfer of immovable property

  • Brief overview of Malta VAT considerations arising in respect of the ownership of immovable property

  Why is the session of relevance to our members?

  This session will aim to provide attendees with a better understanding of the relevant Malta tax and duty considerations applicable to transfers of immovable property, including a number of practical examples and case studies in order to better explain the relevant provisions in Maltese legislation.

  Target Audience

  Accountants, tax advisors, tax practitioners, lawyers, notaries.

  Speakers' Profiles

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

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24070 - Malta Income Tax and Duty Considerations applicable to Trusts (Online)

  • When
    11 Dec 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Transactions and structures involving a trust arrangement can give rise to different Malta income tax and duty considerations, depending on the applicable fact pattern of the case at hand. The applicable Malta income tax and duty considerations throughout the existence of the trust shall be covered in this seminar.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Malta income tax and duty implications of settlements on trusts

  • Implications on beneficiaries from a Malta income tax perspective on distributions from a trust

  • Malta income tax and duty considerations arising upon a transfer of a beneficial interest in a trust

  Why is the session of relevance to our members?
  

  This session will aim to provide attendees with a better understanding of the relevant Malta tax and duty considerations applicable to trusts, including examples and case studies.

  Target Audience

  Accountants, tax advisors, tax practitioners, lawyers

  Speaker's Profiles

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details