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Upcoming events

    • 13 Nov 2025
    • 13:30 - 16:45
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45  including a 15-minute break
    Speakers: Ms Trudy Muscat
    Venue:   Online Webinar
    Participation Fees 
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    This three-hour seminar introduces the core principles of OECD Transfer Pricing Guidelines Chapter IX (2022): Business Restructurings. Participants will learn how to identify and analyse different types of business restructurings, evaluate changes in functions, assets, and risks, assess the allocation of risk between related parties, understand the transfer and valuation of intangibles, and identify the circumstances under which compensation for the restructuring may be appropriate.
    The session combines clear explanations with practical application, enabling attendees to apply concepts in a real-world context. By the end, participants will have a strong foundation in navigating Chapter IX and be better equipped to recognize key transfer pricing issues in restructuring scenarios.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    • Understand the definition, scope, and types of business restructurings in terms of Chapter IX of the 2022 OECD TPG
    • Grasp the importance of accurate delineation and functional analysis
    • Apply the arm’s length principle to business restructurings.
    • Analyse the potential need for compensation and understand risk reallocation.
    • Appreciate the documentation requirements and practicalities
    • Apply concepts through practical examples

    Why is the session of relevance to our members?

    This session offers a unique opportunity to quickly grasp the essentials of OECD Chapter IX on business restructurings, one of the most practical and fast-evolving areas in transfer pricing. Attendees will benefit from strengthening their technical foundation and gaining valuable insights on the intricacies of applying the arm’s length principle to business restructurings.

      Target Audience

      Tax professionals, transfer pricing practitioners, and finance/legal staff new to OECD TP principles, especially Chapter IX.

      Speaker's Profile


      Trudy Muscat is a warranted international tax lawyer with a demonstrated history of efficiently leading a team advising MNEs on complex tax matters and re-organisations to ensure optimal tax strategy. I have fifteen years of experience specialising in the cross-border impact of international and EU tax developments and policy, and more recently transfer pricing. I am a lecturer and examiner of international tax at the University of Malta and several educational institutes. I chair the Transfer Pricing S/Committee of the Malta Institute of Taxation and am an active member of the Tax & EU Committee of the Malta Institute of Financial Services Practitioners, co-chairing the Transfer Pricing working group. I am proud to be the Malta representative of the Women of International Fiscal Association network, a member of the Malta Chamber of Advocates and registered with CFE Tax Advisers Europe.

      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.
      • 18 Nov 2025
      • 09:15 - 12:30
      • Online Webinar
      Register
      Registration Time: 09:00
      Sessions Time: 09:15 - 12:30  including a 15-minute break
      Speaker: Dr Jeanette Calleja Borg
      Venue:   Online Webinar
      Participation Fees (The Institute is now accepting payments via Paypal)
      MIA Members: €40.00
      Non-MIA Members: €75.00
      Retired Members: €20.00
      Students: €30.00

      *Group bookings for 3 or more participants available.

      BACKGROUND INFORMATION

      The seminar will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      • Allowable deductions under Article 14 Income Tax Act
      • Article 26 Income Tax Act
      • Capital allowances and how they are applied
      • The balancing statement

      Why is the session of relevance to our members?

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

        Target Audience

        Accountants and lawyers working in the area of tax compliance.

        Speaker's Profile

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

        EVeNT CPE COMPETENCies


        3  Core


        WEBINARS TERMS AND CONDITIONS

        Terms and conditions  apply


        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
        • 19 Nov 2025
        • 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
        MIA Members: €40.00
        Non-MIA Members: €75.00
        Retired Members: €20.00
        Students: €30.00

        *Group bookings for 3 or more participants available.

        BACKGROUND INFORMATION

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

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

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

        Why is the session of relevance to our members?

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

          Target Audience

          Accountants, Accounting Students, VAT Advisors, Lawyers

          Speaker's Profile

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

            EVeNT CPE COMPETENCies


            3  Core


            WEBINARS TERMS AND CONDITIONS

            Terms and conditions  apply


            DISCLAIMER

            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
            • 25 Nov 2025
            • 13:30 - 15:30
            • Online Webinar
            Register
            Registration Time: 13:15
            Sessions Time: 13:30 - 15:30  including a 15-minute break
            Speakers: Mr Brandon Gatt, Dr Valentina Bruno
            Venue:   Online Webinar
            Participation Fees 
            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 VAT exemption for financial services has been part of EU VAT law since its inception and was carried forward into Council Directive 2006/112/EC without major updates. However, this long-standing provision has become increasingly outdated in light of today’s complex and evolving financial products. This mismatch has led to considerable uncertainty and a growing body of cases from the Court of Justice of the European Union (CJEU) aimed at clarifying how the exemption should apply.

            Objectives of this session

            This session aims to equip participants with a clear understanding of the VAT exemption for financial services, its legal basis, and how it is interpreted in practice. By exploring key CJEU rulings, this webinar will clarify the scope of the exemption, its limitations, and the impact on input VAT recovery, providing valuable guidance for accurate application and compliance in today’s complex financial landscape.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            • Background information into the financial services sector
            • The 5-step methodical approach
            • Article 135 (1) (b-g) of Council Directive 2006/112/EC
            • Item 3 of Part Two of the Fifth Schedule of the Malta VAT Act
            • Input VAT Recovery with regards to financial Services such as the partial attribution ratio

            Why is the session of relevance to our members?

            This session is ideal for tax advisors, accountants, legal professionals, and finance specialists working with or advising on VAT in the financial sector. It also benefits those seeking to deepen their knowledge of VAT exemptions and ECJ jurisprudence affecting modern financial products together with the eligibility for input VAT recovery.

              Target Audience

              This session is ideal for tax advisors, accountants, legal professionals, and finance specialists working with or advising on VAT in the financial sector. It also benefits those seeking to deepen their knowledge of VAT exemptions and ECJ jurisprudence affecting modern financial products together with the eligibility for input VAT recovery.

              Speakers's Profiles

              Brandon Gatt is a Partner at Zampa Partners, leading the firm’s VAT practice. With over a decade of experience advising local and international clients, Brandon has built a reputation for delivering technically robust and commercially grounded VAT solutions across complex sectors, including Gaming and Financial Services.
              He is one of only two Maltese professionals to hold the prestigious EU VAT Expert Degree awarded by the VAT Forum, an international body of indirect tax specialists. A regular lecturer on VAT matters at recognised institutes, Brandon also provides in-house training to established businesses and contributes to the Indirect Tax Committees of both the Malta Institute of Accountants and the Malta Institute of Taxation.
              Brandon’s mindset is grounded in building trusted relationships through open communication, both with clients and within his team. He holds himself to high standards in every aspect of his work and strives to positively influence those around him, professionally and personally.
              Valentina Bruno is a lawyer by profession who graduated from the University of Malta after completing a Master of Advocacy in 2023. She joined Zampa Partners in 2021 as a VAT intern and now forms part of the VAT team as a VAT Associate. Valentina obtained her warrant to practice as a lawyer in front of the Courts of Malta and is currently enrolled in the VAT Expert Degree Course. Valentina is also currently reading for a Master of Arts in Law at the University of Malta. She is also one of the tutors at Zampa Partners Academy. 

              EVeNT CPE COMPETENCies


              2  Core


              WEBINARS TERMS AND CONDITIONS

              Terms and conditions  apply


              DISCLAIMER

              By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
              Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
              • 3 Dec 2025
              • 09:30 - 12:30
              • Villa Arrigo Naxxar
              Register
              Registration Time: 09:00
              Sessions Time: 09:30 - 12:30  No Break
              Speaker: Mr Joseph Caruana, Commissioner
              Venue:   Villa Arrigo Naxxar
              Participation Fees 
              MIA Members: €45.00
              Non-MIA Members: €80.00
              Retired Members: €25.00
              Students: €35.00
              10% discount for CPE Bundle Holders.
              Kindly contact cpeevents@miamalta.org.
              Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA and MTCA.
              During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.
              You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by 10th November 2025.
              Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

              Speaker's Profile

              Mr Joseph Caruana began his career with the Public Service in 1977. Along the years he progressed through the ranks and served in various roles, namely as Director Corporate Services within the Ministry for Resources and Rural Affairs, as Head of the Maltese Paying Agency and as Director General for Fisheries.
              From 2013 up to 2021 he served as Permanent Secretary within the Ministry for Education and Employment, the Ministry for Finance and Financial Services and the Ministry for Transport, Infrastructure and Capital Projects respectively, wherein he brought about a number of reforms and was responsible for the implementation of various strategies, polices and projects.
              Mr Caruana was appointed Commissioner for Tax and Customs on 1st February 2022 wherein he is implementing the digital transformation of the Malta Tax and Customs Administration.

              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.
              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 social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.
              • 4 Dec 2025
              • 09:15 - 12:30
              • Online Webinar
              Register
              Registration Time: 09:00
              Sessions Time: 09:15- 12:30  including a 15-minute break
              Speaker: Mr Kenneth Cremona
              Venue:   Online Webinar
              Participation Fees
              MIA Members: €40.00
              Non-MIA Members: €75.00
              Retired Members: €20.00
              Students: €30.00

              *Group bookings for 3 or more participants available.

              BACKGROUND INFORMATION

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

              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

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

              Why is the session of relevance to our members?

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

                Target Audience

                Accountants, Accounting Students, VAT Advisors, Lawyers

                Speaker's Profile

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

                  EVeNT CPE COMPETENCies


                  3  Core


                  WEBINARS TERMS AND CONDITIONS

                  Terms and conditions  apply


                  DISCLAIMER

                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                  • 5 Dec 2025
                  • 09:15 - 12:30
                  • Online Webinar
                  Register
                  Registration Time: 09:00
                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                  Speaker: Mr Kenneth Cremona
                  Venue:   Online Webinar
                  Participation Fees
                  MIA Members: €40.00
                  Non-MIA Members: €75.00
                  Retired Members: €20.00
                  Students: €30.00

                  *Group bookings for 3 or more participants available.

                  BACKGROUND INFORMATION

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

                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

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

                  Why is the session of relevance to our members?

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

                    Target Audience

                    Accountants, Accounting Students, VAT Advisors, Lawyers

                    Speaker's Profile

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

                      EVeNT CPE COMPETENCies


                      3  Core


                      WEBINARS TERMS AND CONDITIONS

                      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.
                      • 9 Dec 2025
                      • 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 
                      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 including the respective VAT implications.

                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                      The session will cover various topics including:
                      • Article 11 - Small Enterprises (Council Directive (EU) 2020/285 - SME Directive)
                      • Virtual Events (Council Directive (EU) 2022/542 - the Reduced VAT Rates Directive)
                      • New VAT Exemption (Budget Measures – Sanitary and Cancer related products)
                      • Other Changes (Definitions, Scope of VAT, Registrations, Tax Periods, Invoicing, Cash Accounting)
                      • CESOP
                      • VAT Exemption on Devices and aids related to human disability - LN 12 of 2024 and Guidelines
                      • Budget Implementation Act – Act 13 of 2024
                      • New 12% Reduced VAT Rate – LN 231 of 2023 and Guidelines
                      • VAT Guidelines on Sea Transport VAT Exemption
                      • Updated Health VAT Exemption - LN 228 of 2024 and Guidelines
                      • VIDA – VAT In the Digital Age Proposal
                      • Budget Measures Implementation – Act 9 of 2025
                      • Extension of Transport VAT Exemption – LN 88 of 2025

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

                        EVeNT CPE COMPETENCies


                        3  Core


                        WEBINARS TERMS AND CONDITIONS

                        Terms and conditions  apply


                        DISCLAIMER

                        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                        • 10 Dec 2025
                        • 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 
                        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 local anti-avoidance legislation discussing it in the context of local and international case-law. The webinar will take the audience through anti-avoidance legislation contained in the Income Tax Acts and the VAT Act. Legislation transposing ATAD (including recent developments) will be discussed too.

                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                        • Evasion, Avoidance, Mitigation
                        • Local Case Law
                        • CJEU Case Law
                        • Anti-Avoidance Provisions in the Income Tax Acts
                        • ATAD
                        • Anti-Avoidance Provisions in the VAT Act

                        Why is the session of relevance to our members?

                        This webinar is essential for accountants, auditors and other finance professionals who need to stay ahead of evolving anti-avoidance legislation. A strong understanding of both local and EU-level rules, together with relevant case law is critical to ensure compliance and avoid disputes.

                        Target Audience

                        Accountants, Auditors, Lawyers

                        Speaker's Profile

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

                        EVeNT CPE COMPETENCies


                        3  Professional


                        WEBINARS TERMS AND CONDITIONS

                        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 Dec 2025
                        • 09:15 - 11:30
                        • Online Webinar
                        Register
                        Registration Time:09:00
                        Session Time: 09:15 - 11:30 including a 15 min break 
                        Speaker: Ms Markita Falzon 
                        Venue:   Online Webinar

                        Participation Fees 
                        MIA Members: €28
                        Non-MIA Members: €50.00
                        Retired Members: €15.00
                        Students: €20.00

                        *Group bookings for 3 or more participants available.


                        BACKGROUND INFORMATION

                        Family businesses represent over 75% of all enterprises in Malta, forming a vital pillar of the local economy . However, many of these businesses face significant challenges when it comes to long-term sustainability, particularly during generational transitions. Succession planning is not only a governance necessity but also a fiscal opportunity. The Maltese government has introduced a range of fiscal incentives, such as reduced stamp duty on business transfers, aimed to encourage early and structured succession planning. This session explores the intersection of fiscal incentives and strategic planning to ensure continuity and growth for family-run enterprises.

                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                        During the session we will go through the fiscal incentives applicable to the transfer of family businesses and the importance of succession planning as a strategic process.

                        Why is the session of relevance to our members?

                        Discover how to safeguard the future of family businesses through effective succession planning and smart fiscal strategies. This session covers key tax incentives and practical approaches to ensure smooth transitions and long-term continuity.

                          Target Audience

                          • Accountants, tax advisors and consultants
                          • Corporate services providers
                          • Family Business owners
                          • C-Suite Professionals of Family Business offices

                          Speaker's Profile

                          Markita Falzon is a Certified Public Accountant specialised in direct taxation. Before joining Zampa Debattista, Markita worked with a medium sized audit firm for just over a year and with Deloitte for more than 6 years. She is a member of the Association of Chartered Certified Accountants (ACCA) and has been specialising in direct taxation since 2015. She has vast experience in corporate tax compliance, setting up of companies in Malta and domestic and international tax advisory matters. Markita is a member of the Malta Institute of Accountants and in 2017 she also became a member of the Malta Institute of Taxation after successfully obtaining Professional Certificate in Taxation. Markita forms part of the direct taxation committee of the Malta Institute of Accountants

                          EVeNT CPE COMPETENCies

                          TBA

                          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.
                          • 22 Jan 2026
                          • 13:30 - 16:45
                          • Online Webinar
                          Register
                          Registration Time: 13:15
                          Sessions Time: 13:30 - 16:45  including a 15-minute break
                          Speaker: Mr Saviour Bezzina
                          Venue:   Online Webinar
                          Participation Fees 
                          MIA Members: €40.00
                          Non-MIA Members: €75.00
                          Retired Members: €20.00
                          Students: €30.00

                          *Group bookings for 3 or more participants available.

                          BACKGROUND INFORMATION

                          The right to deduct or claim VAT on expenses incurred in conducting an economic activity (input VAT) is one of the most important considerations for VAT registered persons. On the face of it, the process may look straight- forward: receive the invoices, record them in the VAT return and proceed to claim VAT back. However, quite a few conditions need to be satisfied for such a claim to be in line with the various provisions of the Maltese VAT Act.
                          For starters, not everyone is entitled to claim back input VAT – only those who satisfy certain conditions, mainly taxable persons who qualify and actually register for Maltese VAT under Article 10 of the Maltese VAT Act and who perform certain activities which carry a right to refund.
                          Consequently, the first issue is to determine which economic activities will be carried out and whether they entail a right of refund. In case of mixed supplies wherein only some of the activities carry a right of refund, one might need to enter the realm of partial attribution rules which regulate how to calculate the portion of the VAT incurred on general expenses that can be claimed back.
                          From experience, there are quite a few misconceptions associated with this mechanism, such as that it can be applied to all the expenses incurred. This is not the case since for specific expenses solely attributable to a specific supply or group of supplies with the same right of refund, one either claims VAT in full or does not claim any of it depending on the nature of activities to which it is related.
                          The timing of the VAT claim is another key factor
                          The computation of the partial attribution mechanism is another important aspect which obliges an Article 10 VAT registered person to use the previous year’s ratio as a provisional ratio for the current year.
                          Once the current year is over and the definitive ratio is known, it is possible to perform any adjustments triggered by a difference between the provisional and definitive ratio in the appropriate boxes (40 or 41) of the first VAT return ending in the following calendar year. At times this might prove to be problematic, especially if it is being applied for the first time and if no proper records and workings are kept.
                          Blocked deductions are another important consideration which prohibits the claiming of VAT on certain expenses, even if they are genuine business expenses. At this point, it is important to highlight the difference between VAT and corporate tax considerations with respect to what can be claimed back or deducted for tax or VAT purposes. Sometimes these are mixed, giving rise to an incorrect VAT treatment which, if discovered, may lead to interest and penalties.
                          The timing of the VAT claim is another key factor. While in practice this is usually based on the invoice date, it is not always the case especially in cases of deposits, requests for payments from professionals or warrant holders and invoices from suppliers who are authorised to account for VAT using the cash accounting system.
                          Additional obligations apply in cases of input VAT claimed on capital goods (fixed assets) which satisfy certain conditions wherein the original amount of input VAT claimed back may need to be adjusted in the subsequent years if certain conditions are satisfied.
                          Finally, due care needs to be given to collecting the appropriate evidence and format backing such VAT claims.

                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                          The right to claim back VAT incurred often gives rise to several questions/difficulties including:
                          - Eligibility of Input Tax Credit (Who is entitled to claim back input VAT)
                          - Evidence of Input Tax (Type of Documentation required – full vs simplified invoices, receipts?)
                          - Blocked Deductions (Which VAT cannot be claimed back)
                          - Attribution of input Tax and Partial Attribution (In which instances is the right of refund restricted and how to calculate it)
                          - Capital Goods Scheme (When are adjustments to past input VAT incurred required)
                          - Reductions/Credit Notes/Late invoices (how to declare them in the VAT Return and whether there is the need to adjust past VAT Returns and if yes how)
                          During the session we will discuss in detail the main VAT provisions pertaining to input VAT with an emphasis on the issues above making reference to specific situations/ examples which will be discussed in a user-friendly manner whilst encouraging questions from the attendees to make the session as relevant as possible

                          Why is the session of relevance to our members?

                          Attendance is encouraged for participants to understand which VAT they are entitled to claim (hence avoiding losing out on any input VAT which is currently potentially being lost/not claimed) and at the same time making sure that no input VAT is overclaimed (not claiming any VAT which cannot be claimed back). More importantly, the session will explain the theoretical basis and the respective practical implementation of the right of a VAT refund enabling the participants to understand which are those factors/provisions which determine whether an expense can be claimed or not any why. As always, active participation and questions from participants are encouraged, will be tackled, and answered during the session itself making the session more useful and relevant for all those participants .

                            Target Audience

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

                            Speaker's Profile

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

                            EVeNT CPE COMPETENCies


                            3  Core


                            WEBINARS TERMS AND CONDITIONS

                            Terms and conditions  apply


                            DISCLAIMER

                            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                            • 27 Jan 2026
                            • 09:15 - 12:30
                            • Online Webinar
                            Register
                            Registration Time: 09:00
                            Sessions Time: 09:15 - 12:30  including a 15-minute break
                            Speakers: Mr Christian Vella & Ms Nicola Attard
                            Venue:   Online Webinar
                            Participation Fees (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 Consolidated Group (Income Tax) Rules came into force for financial periods commencing on or after 1 January 2019. In the past few years, guidance has also been frequently issued by the Malta tax authorities. The application of such rules gives rise to certain complexities in practice, which shall be covered in more detail during this session

                            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                            The Consolidated Group (Income Tax) Rules, guidelines published in this regard by the Malta tax authorities, as well as a number of relevant case studies

                            Why is the session of relevance to our members?

                            In order to obtain a better understanding and increased awareness of the relevant Malta income tax considerations arising on the application of the fiscal consolidation regime as well as the application of such regime in practice through various case studies.

                              Target Audience

                              Accountants, tax advisors and tax compliance specialists

                              Speaker's Profile

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

                              EVeNT CPE COMPETENCies


                              3  Core


                              WEBINARS TERMS AND CONDITIONS

                              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.
                              • 5 Mar 2026
                              • 23 Apr 2026
                              • 6 sessions
                              • Online Webinar
                              Register
                              Registration Time: 09:00
                              Sessions Time: 09:15 - 12:30  including a 15-minute coffee break
                              Speaker: Mr Saviour Bezzina
                              Venue: Online Webinar


                              MIA Members: €230.00
                              Non-MIA Members: €440.00
                              Retired Members: €110.00
                              Students: €170.00

                              BACKGROUND INFORMATION

                              The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .
                              Session 1  - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

                              • Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
                              • Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details
                              Session 2 Intermediate Level  – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest
                              • VAT Registrations
                              • VAT Documentation
                              • Taxable Value
                              • Tax Point
                              • Penalties and Interest

                              Session 3 Intermediate Level  – VAT Forms – Which documents to file, when and how. 

                              • VAT Return (Article 10)
                              • Annual VAT Declaration (Article 11)
                              • Form 04 and Form 05 (Article 12)
                              • Recapitulative Statements
                              • Intrastat Forms
                              • VAT Return Adjustment Forms
                              WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
                              The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment.  Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

                              Target audience

                              This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z) and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions).

                              BACKGROUND INFORMATION AVANCED LEVEL

                              The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

                              Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

                              VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

                              Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

                              VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)
                              Session 3 Advanced level  – VAT Treatment of Complex Transactions
                              VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)
                              WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
                              Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

                              Target audience

                              This course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions as applicable in various ‘not so straight forward’ scenarios.

                              Speaker's Profile

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

                              EVENT CPE COMPETENCIES

                              18 Hours Core (Full course)
                              CPE hours will be allocated according to the attendance of the events.

                              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.
                              • 18 Mar 2026
                              • 13:30 - 16:45
                              • 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

                              Transactions involving mergers and acquisitions can give rise to several complexities from an income tax and duty perspective. The implementation of such transactions, as well as restructuring exercises undertaken post-implementation, can give rise to several income tax and duty considerations which will be further discussed in this seminar.

                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                              Tax and duty implications in relation to mergers, tax and duty implementations pre and post acquisitions, share transactions and asset transfer transactions.

                              Why is the session of relevance to our members?

                              In order to obtain a better understanding of the relevant Malta income tax and duty considerations arising in relation to mergers and acquisitions. This seminar shall also provide additional insight into the Malta income tax and duty aspects of restructuring exercises subsequent to mergers and acquisitions as well as any compliance obligations arising as a result thereof.

                                Target Audience

                                Accountants, tax advisors and corporate advisors

                                Speaker's Profile

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

                                EVeNT CPE COMPETENCies


                                3  Core


                                WEBINARS TERMS AND CONDITIONS

                                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 Apr 2026
                                • 23 Apr 2026
                                • 3 sessions
                                • Online Webinar
                                Register
                                Registration Time: 09:00
                                Sessions Time: 09:15 - 12:30 including a 15-minute coffee break
                                Speaker: Mr Saviour Bezzina
                                Venue: Online Webinar


                                MIA Members: €120.00
                                Non-MIA Members: €225.00
                                Retired Members: €60.00
                                Students: €90.00


                                BACKGROUND INFORMATION ADVANCED LEVEL

                                The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

                                VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

                                Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

                                VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

                                Session 3 Advanced level  – VAT Treatment of Complex Transactions

                                VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)
                                WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
                                Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

                                SPEAKER'S PROFILE

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

                                EVENT CPE COMPETENCIES

                                9 Hours Core 
                                CPE hours will be allocated according to the attendance of the events.

                                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.

                                             

                              Contact Us

                              Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

                              E-mail: info@miamalta.org

                              Tel. +356 2258 1900

                              © MALTA INSTITUTE OF ACCOUNTANTS, 2024