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• M24050 - Guidelines on the reduced VAT rates (Online)

  • When
    3 May 2024
  •  
    09:30 - 11:00
  • Location
    Online Webinar

  Register

  This CPE session is being organised by the MIA Indirect Taxation Committee 
  

  Registration Time: 09:15

  Sessions Time: 09:30 - 11:00

  Speakers: Ms Louise Grima (Chairperson of the MIA Indirect Taxation Committee and Associate Director at KPMG Malta), Mr Mirko Gulic (Deputy Chairperson of the MIA Indirect Taxation Committee and Senior Manager Indirect Tax at PwC), Ms Brunella Bugeja (Member of the MIA Indirect Taxation Committee and Manager at Mazars) and Mr Nico Sciberras (Chief Tax Officer at the Malta Tax and Customs Administration) 

  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 MIA’s Indirect Taxation Committee will be holding a session to discuss the introduction of the new 12% VAT rate applicable to certain supplies with effect from 1st January 2024. The session will take the form of a panel discussion involving representatives from the said committee as well as a representative from the MTCA. The session will provide attendees with the context within which the 12% VAT rate has been introduced, will provide insight on the scope of the 12% VAT rate and will also touch upon other relevant considerations including the timing of application of the new rules.
  

  SPEAKERS' PROFILEs

  Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked on indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance. Louise has also successfully completed the Advanced Diploma in International Taxation, is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT, is a visiting lecturer at the University of Malta and lectures ACCA (tax modules).

  Mirko Gulic is a senior manager at PwC and deputy chairperson of the indirect taxation committee of the MIA. Mirko has broad experience in indirect taxation and is involved in various tax advisory services relating to this area. Mirko lectures VAT both in Malta and abroad including in Dubai upon the implementation of VAT in the United Arab Emirates.

  Nico Sciberras, CPA, is the Chief Tax Officer responsible for VAT matters within the Office of the Commissioner for Revenue. Nico heads an experienced team of VAT experts dealing with legal and technical issues both at an international and at a domestic level. Domestically, Nico mainly deals with matters involving the drafting, interpretation and implementation of Maltese and EU VAT law and is responsible for providing technical support to other staff within the tax administration engaged in dealing with VAT investigations and compliance, VAT Operations and Customs. At an international level, Nico also heads Malta's representation in several EU fora dealing with VAT matters within which discussions continuously take place with a view to improving the EU VAT system.

  Brunella Bugeja is a manager within the tax team at Mazars Malta specialising in VAT, other indirect taxes and transfer pricing. She joined Mazars in 2011 as part of the accounting function and subsequently moved to the tax team. Brunella is currently involved in the provision of VAT advisory services and the overseeing of VAT compliance services provided to clients operating in various sectors such as educational, pharmaceutical, gambling and financial services sectors. Brunella completed her ACCA studies in 2015. She also holds a diploma in VAT compliance. Brunella is a member of the Malta Institute of Accountants (MIA) and forms part of the Indirect Tax Committee within the MIA
  

  EVENT CPE COMPETENCies
  

  1.5 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
• M24042 -Fair Taxation of the Digitalised Economy – International developments (Online)

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

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Timothy Borg Olivier
  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 OECD has, for some time, been attempting to ensure a fair taxation of the digitalised economy. An effort which started off initially through BEPS Action One has now developed to a ‘Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy’, a project which admittedly extends beyond the digitalised economy and which will undoubtedly have an impact on all sectors. This session will primarily focus on the first pillar of the solution, which is primarily targeted at re-allocating taxing rights away from Multinational Enterprise’s home countries to the markets where they have business activities and earn profits, regardless of whether they have a physical presence therein.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • OECD BEPS Action 1

  • Pillar One

  • Examples of digital taxes in foreign jurisdictions.

  Target Audience

  Advisors to and finance/tax teams of groups operating digital or online businesses.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session will give attendees a high-level understanding of the international developments in relation to the taxation of Multinational enterprises and highlight unilateral measures which have been introduced as interim solutions.

  Speaker's Profile

  Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24048 - VAT Exemptions (Online)

  • When
    16 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: 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 EU VAT Directive 2006/112/EC  provides for various VAT exemptions which are transposed into the Fifth Schedule to the Maltese VAT Act Cap.406 of the Laws of Malta applicable to particular supplies of goods and services. The session will focus on the main VAT exemptions primarily:

  • Exemptions with credit,

  • Exemptions  Without Credit

  • Exempt Intra community Acquisitions

  • Exempt importation

  During the session we will discuss mainly the conditions and respective criteria which need to be satisfied in order for such exemptions to apply including the effect on the right of refund too. The importance is primarily two-fold; on one side one needs to ensure that the exemptions are only applied when all the applicable conditions are satisfied, hence avoiding under declaring any output VAT (with the respective implications of penalties and interest). On the other hand it is equally important to be aware of the applicability of the exemptions, which if not identified in a  timely manner might lead to the un-necessary imposition of VAT when not essentially required, hence potentially leading to over-charging on certain supplies with the respective implications on competitiveness.  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Background Information

  • Exemptions with credit

  • Exemptions  Without Credit

  • Exempt Intra Community Acquisitions

  • Exempt Importations

  Why is the session of relevance to our members?

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

  Speaker's Profile

  Mr 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 is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. 
  

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details