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• M22070 - Where and When is VAT applicable? – Place of Supply Rules (Online)

  • When
    1 Dec 2022
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Registration is closed

  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

  Show details
• M22090 - Tax Treatment of Intellectual Property (Online)

  • When
    14 Dec 2022
  •  
    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 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

  Show details
• M23004 - The Proposal for a Council Directive concerning Shell Companies: One year on (Online)

  • When
    20 Jan 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time:  09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr 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

  On 22 December 2021, the European Commission published a proposal concerning shell companies. This session is intended to introduce participants to the policy objectives and structural mechanics of the proposed directive, including their expected interaction with the Maltese corporate tax system.
  

  Specific topics to be covered during the session

  • Background to anti-abuse rules in the EU

  • The policy underpinning the Unshell Directive

  • Personal and objective scope

  • The gateway criteria

  • The substance indicators

  • The rebuttal mechanism

  • Substantive and procedural tax consequences

  • What next?

  Why is the session of relevance to our members?

  Better understanding of the structure and mechanics of the proposed Directive, as well as its expected interaction with domestic tax rules.

  Target Audience

  Accountants, advocates, corporate services providers, executive and non-executive directors

  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  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
• M23017 - Recent Tax Case Law (Online)

  • When
    24 Jan 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time:  09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: 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 recent tax judgments that are expected to impact on the Maltese tax system with specific reference to some important tax judgments delivered by the European Court of Human Rights in 2022.  

  Specific topics to be covered during the session

  The seminar will discuss recent tax judgements that are expected to have an impact on the Maltese tax system with specific reference to some important tax judgements delivered by the European Court of Human Rights in 2022.

  Why is the session of relevance to our members?

  Tax judgements have an impact on the environment within which a practitioner operates. Hence, it is imperative that one is kept informed about recent case law developments
  

  Target Audience

  Accountants and Auditors
  

  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  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
• M23007 - Managing VAT Risks (Penalties, Interest and Assessments)(Online)

  • When
    26 Jan 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time:  09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr 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 Maltese VAT Act provides for various punitive measures (penalties, interest, assessments etc.) to be imposed/issued in the eventuality that taxable persons fail to adhere with the various provisions of the Maltese VAT Act. Whilst certain VAT risks some practitioners are quite aware of, it often happens that one is not fully aware of other material VAT risks especially in new/one-off scenarios when one comes across new types of transactions, new client types, new set-ups, new companies, incorrect/late VAT returns, incorrect/late invoices, VAT inspections and similar situations.

  OBJECTIVES OF THE SESSION

  The scope of the session is to first analyse in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying and determining which consequences (penalties/interest/assessments) will be applicable when the applicable VAT provisions are not adhered to properly and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible.

  Specific topics to be covered during the session

  • VAT Risks (including risks pertaining to VAT Treatment, VAT Registrations, VAT Claimability, VAT Forms )          • VAT Consequences (Penalties, Interest, Assessments)
  • Practical Tips and Actions to minimise such VAT risks

  Target Audience

  Professionals, Practitioners and other accounting staff members dealing with all VAT related issues including the determination of the vat treatment, handling of VAT invoices and other documentation, compilation and filing of vat returns and VAT payments.

  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  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
• M23020 - Tax Investigations and non-compliance (Online)

  • When
    9 Feb 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Ms Roberta Gulic Hammett
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  The tax environment is becoming increasingly complex and challenging. This session shall provide a general overview of the mechanism of the self-assessment system and the costs related to non-compliance with particular focus on tax penalties and the assessment process.  Some practical insights into the tax audit process will also be discussed.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Persons assessable under the ITMA

  • Extent of managers, principal officers and liquidators' personal liability

  • Self-assessment system and the right to rectify tax position and the related timeframes

  • Power of the Commissioner to request information and records to be kept

  • Assessments: years in scope and consequences of failure of provision of information

  • Offences, penalties and remission system

  • Taxpayer's charter - rights and obligations

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Tax practitioners, accountants, lawyers and taxpayers in general need to be well informed of the regulating provisions, the consequences of non-compliance and what are the taxpayers' rights in a tax enquiry.  

  Target Audience

  Tax practitioners, Accountants, Lawyers, Tax payers (directors, principal officers) 
  

  Speaker's Profile

  Roberta Gulic Hammett is a Senior Manager at PwC Malta. Roberta joined the firm in 2005 and worked for four years in the Assurance service line. In 2009 she joined the Tax service line and in 2011 she was awarded the diploma in taxation by the Malta Institute of Taxation. Roberta is a graduate of the University of Malta and is a Fellow of the Malta Institute of Accountants as well as a Certified Public Accountant and Auditor.
  Roberta assists various local and international clients in handling their tax affairs in Malta including tax advice and forms part of the firm's Tax Dispute Resolution Team.  Roberta is also heavily involved in tax due diligence engagements of multinational groups and in related restructuring services and has gained substantial expertise in this area.
  Roberta lectures at the PwC EMEA International Tax & Legal Academy  - FICT and has lecturing experience in ADIT and ACCA, Advanced Taxation Paper. She has also delivered presentations at a number of tax conferences.

  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.

  
  

  Show details
• M23006 - VAT Considerations in the Gaming Industry (Online)

  • When
    21 Feb 2023
  •  
    09:15 - 16:45
  • Location
    Online Webinar

  Register

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

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  In recent years, multiple VAT updates have significantly impacted the VAT considerations Gaming operators and other entities operating in the gaming industry need to undertake. The main changes are in respect to the Place of Supply Rules, right of refund, exemption/chargeability of gaming related services and most recently VAT grouping. During this session we shall go through all factors impacting the VAT treatment of companies in the gaming industry in order to ensure that the VAT treatment adopted is compliant with the Maltese VAT Act and EU VAT Directives.

  OBJECTIVES OF THE SESSION

  • A refresher on the basic VAT concepts, as preparation for the delivery.

  • Understanding gaming services 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

  Topics on the agenda

  • Refresher on core principles of VAT

  • The Specific VAT considerations for Electronically supplied services

  • 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, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.
  

  EVENT CPE 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.

  
  

  Show details
• M23016 - Update on the EU’s most recent tax proposals (Online)

  • When
    14 Mar 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  The seminar will discuss the proposed Pillar 2 Directive, the proposed Unshell Directive, the proposed DEBRA Directive and other initiatives in the international tax area.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION 

  The seminar will discuss the EU’s most recent tax proposals

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  EU tax proposals could eventually have an impact on the environment within which a practitioner operates. Hence, it is imperative that one is kept informed about ongoing developments. 

  Target Audience

  Accountants and Auditors

  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, 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.

  
  

  Show details
• M23005 - VAT Practical Workshop: 3 day session (Online)

  • Start
    16 Mar 2023
  •  
  • End
    29 Mar 2023
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

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

  Participation Fees (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

  The determination and application of the proper VAT treatment often gives rise to certain questions and uncertainties, especially when entering into new/one-off transactions or dealing with new/different customers and suppliers. Given that adopting an incorrect VAT treatment may prove to be quite costly, it is of utmost importance that the proper VAT treatment is applied in a timely manner.
  The scope of this course is to analyse and discuss how to arrive at the proper VAT treatment of various transactions over 3 VAT practical workshops which will target the typical VAT practical issues encountered in the day-to-day work. Examples will be taken from past experiences encountered. Questions from participants are also encouraged to make the sessions more interesting and useful for attendees.

  Topics on the agenda

  These 3 VAT practical workshops will target the typical VAT practical issues encountered in the day-to-day work. Examples will be taken from past experiences encountered. This will then be followed by the VAT treatment of complex transactions. The 3 sessions will be as follows:

  Session 1. VAT Practical Session – Goods (ICS/ICAs/Imports/Exports/Distance-Online Sales/Chain Transactions, Triangulation, Customs Duty Suspension Regime)
  Session 2. VAT Practical Session – Services (B2B/B2C, Location and Nature of Customer, Exceptions to General Rules, Exemptions, Tax in Danger)
  Session 3. VAT Practical Session – Other VAT issues (Right of Refund/Partial Attribution, VAT Registrations, Time of Supply, Taxable Value)

  Why is the session of relevance to our members?

  Practical examples: Members and non-members can learn how to deal with complex VAT transactions when it comes to VAT for goods, services, and other VAT issues. Each session will be practical with walk-through examples.

  Target Audience

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

  • Accountants specialising in which area(s) would benefit from joining this session?

  • Indirect taxation

  • Financial Accounting• Accountants specialising in which area(s) would benefit from joining this session?

  • Indirect taxation

  • Financial Accounting

  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

  
  

  9  Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  
  

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  Show details
• M23013 -Indirect Taxation: An Introduction to Customs Duty and Overview of VAT (Online)

  • When
    19 Apr 2023
  •  
    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 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

  Customs duty refers to the tax imposed on goods when they are transported across international borders. In simple terms, it is the tax that is levied on import and export of goods. VAT, on the other hand, is chargeable on the supply of goods and services, the acquisition of goods from another EU member state and the importation of goods from outside the EU. This session will give an overview of both taxes, discussing common pitfalls and queries relevant to stakeholders. This seminar is prepared for industry professionals, and will include pertinent & current topics.

  OBJECTIVES OF THE SESSION

  • A discussion on general Custom Duty Concepts

  • A discussion on general VAT Concepts

  • Determining the practical queries on both VAT and Custom Duty

  • An overview of contemporary VAT and Custom Duty Issues.

  Specific topics to be covered during the session

  1. Analysing core principles of VAT, namely:
  a. Persons within scope of VAT
  b. VAT registration
  c. Place of Supply Rules & Cross Border trade
  d. VAT obligations and Declarations
  2. Analysing core principles of Customs duty, mainly:
  a. The important provisions of the Act
  b. Administrative & Custom Procedures
  c. Inward/Outward Processing relief
  3. A focus on contemporary issues
  4. Concluding Remarks and discussion

  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, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017
  

  EVENT CPE COMPETENCES

  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