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Upcoming events

    • 14 Oct 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 is a practical training session in the distribution of dividends and calculation of the applicable tax refund.

    Specific topics to be covered during the session

    • Who is entitled to claim the tax refund
    • Registering a shareholder for refund purposes
    • Tax refunds
    • Applicable refund
    • The Refund Claim Form
    • Other Matters

    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.
    • 21 Oct 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

    Over the years, the Court of Justice of the European Union (CJEU) has played a pivotal role in shaping the interpretation and application of VAT across the EU. Many of its landmark rulings have clarified the meaning of key provisions within the VAT Directive, offering essential judicial guidance where legislation alone may be open to multiple interpretations. These decisions have not only influenced how national tax authorities implement VAT rules but have also become vital reference points for VAT advisors and practitioners navigating complex or ambiguous scenarios.

    Objectives of this session

    This session aims to enhance participants' understanding of key CJEU rulings on VAT by examining how they have shaped the interpretation of the VAT Directive. Attendees will gain practical insights into applying these principles in advisory and compliance work, improving both technical accuracy and legal confidence.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    • The CJEU’s procedure
    • Taxable Person
    • VAT Grouping
    • Holding Companies
    • Directorship Services
    • Consideration
    • Preparatory Acts
    • Mixed and Composite Supplies
    • Place of Supply Rules

    • Right of Deduction

    Why is the session of relevance to our members?

    This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.

      Target Audience

      This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.

      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.
      • 23 Oct 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 shall provide a professional analysis of VAT implications for Malta’s maritime sector, covering vessel ownership, leasing, chartering, port services, and compliance obligations. Reference will be made to relevant VAT legislation, including the recent extension of VAT exemptions for scheduled sea passenger transport, effective 1st August 2024.

      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 particular industry and address issues as well as explore efficiency opportunities

        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.
          • 29 Oct 2025
          • 09:00 - 17:00
          • Westin Dragonara Resort, St. Julian's
          Register

          Reshaping the tax Agenda: Policy, regulation and IMplementation.

          An MIA Tax Conference 2025

          Date: 29th October, 2025
          Time: 09:00 - 17:00
          Venue: Westin Dragonara Resort, St. Julian's

          CPE Competencies: 6.25 Core Hours

          Participation Fees:

          Member: €150

          Non Member: €190

          Retired Member: €90

          Student: €70


          Agenda

          Time Session
          08:00 - 09:00  Registrations
          09:00 - 09:20 Welcome Addresses
          09:20 - 09:50 Keynote Speeches
          09:50 - 10:50 Direct Taxation: Important Developments and Updates
          10:50 - 11:30 Networking Coffee Break
          11:30 - 12:15 Transfer Pricing Across The Tax Spectrum: Direct & Indirect Tax Implications
          12:15 - 12:45 Real Time reporting for Payroll & VAT - A practical perspective
          12:45 - 13:30 Indirect Taxation: Important Developments & Updates
          13:30 - 14:30 Lunch Break
          14:30 - 16:00 Breakout Sessions
          16:00 - 16:45 Panel Discussion
          16:45 - 17:00 Concluding Remarks

          PHYSICAL EVENTS 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.

          • 10 Nov 2025
          • 09:30 - 11:30
          • Online Webinar
          Register
          Registration Time: 09:15
          Sessions Time: 09:30 -  11:30  No Break
          Speakers:
          Ms Louise Grima - Chairperson of the MIA Indirect Taxation Committee and Associate Director Tax Services at KPMG. 
          Mr David Ferry - Member of the MIA Direct Taxation Committee and Tax Partner at PWC, 
          Mr Mirko Gulic - Deputy Chairperson of the Indirect Taxation Committee and Senior Manager, Indirect Tax at PwC Malta
          Mr Craig Schembri - Chairperson of the MIA Direct Taxation Committee and Director, Tax at Deloitte
          Mr Silvio Camilleri - Member of Direct Taxation Committee - International Working Group and Director, Indirect Tax at EY.
          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

          Representatives of the MIA Direct and Indirect Taxation Committees will delve into the taxation highlights of the Maltese Budget for 2026.

          Why is the session of relevance to our members?

          Participants will be provided with an overview of the taxation related changes communicated by the Minister for Finance during the Budget Speech 2026.

            Target Audience

            Auditors, accountants and business owners.

            Speakers' Profiles

            Craig Schembri leads Deloitte Malta’s Mergers and Acquisitions team. Craig joined Deloitte Malta’s Tax business in 2003 and was highly involved in Deloitte’s Corporate Direct Tax Compliance Team for a number of years. He currently works on various advisory and compliance projects mainly relating to corporate groups’ shareholding and operational restructuring, and mergers and acquisitions.
            Silvio Camilleri is a Director within EY Malta’s International Tax & Transaction Services/Business Tax Advisory department. Silvio is a CPA by profession and joined EY Malta in 2012 after graduating from the University of Malta. He also lectures the Maltese tax modules for ACCA and has successfully sat for the Advanced Diploma in International Taxation at the Chartered Institute of Taxation.

            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.
            • 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 13th  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.

                                               

                                Contact Us

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                                E-mail: info@miamalta.org

                                Tel. +356 2258 1900

                                © MALTA INSTITUTE OF ACCOUNTANTS, 2024