Upcoming events

Switch to Calendar View

• M22053- OECD and EU tax developments impacting Maltese cross-border corporate dividends (Online)

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

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Ms Trudy Muscat
  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

  This session will go beyond the typical local tax treatment of the receipt and payment of dividends in Malta. We are familiar with the local tax accounts and imputation credit. Rather, the Speaker intends to broaden awareness on EU and international law and principles that impact the receipt and payment of dividends in Malta. The objective of this session is to facilitate a greater appreciation of developments occurring abroad that have a bearing on cross-border dividends, thereby familiarising the local practitioner with EU and international concepts as applicable to Malta to be able to identify red flags and take action
  

  Specific topics to be covered during the session

  • Definition of a dividend and Companies Act requirements

  • Article 10 of the OECD Model Tax Convention and the Malta variant

  • The Parent-Subsidiary Directive and the developments to the local participation exemption

  • Hybrid financial instruments

  • Anti-abuse provisions as developed by EU primary and secondary law

  • Latest EU initiatives, such as the development of an EU-wide WHT framework

  Why is the session of relevance to our members?

  While pure domestic implications are well known, international developments that have significant impact on the Maltese tax treatment are many times missed or overlooked. The impact of such an omission may prove fatal to the tax efficiencies sought.

  Target Audience

  Practitioners assisting clients with cross-border corporate structures who would like to broaden their knowledge as to the impact of international standards and developments on the receipt and payment of cross-border dividends in Malta.

  Speaker's Profile

  Trudy focuses on the application and interaction of Maltese and EU corporate and fiscal legislation in local and cross-border scenarios. Since 2010, having obtained an LL.M. in International Tax Law (University of Vienna), she coaches a team of lawyers and accountants to support both personal and corporate clients in establishing a presence in Malta and reach their tax efficiency goals sustainably, particularly in light of the OECD BEPS Project and EU developments. Trudy lectures part of the course leading to the Advanced Diploma in International Taxation (ADIT) and of the local MIT Course on Taxation. She is frequently invited to give lectures by the Malta Institute of Management, the Malta Institute of Taxation and the Malta Institute of Accountants, amongst others. She also actively contributes to the Education Committee of the Malta Institute of Taxation and the Tax Committee of the Institute of Financial Service Practitioners.
  

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M22065 - Tax implications of remote work (Online)

  • When
    5 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Melanie Ciappara

  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 future working environment is becoming more and more flexible, particularly following the disruptions that Covid 19 brought to the traditional workplace. Remote working is quickly becoming an essential requirement for many businesses, however the shift can create various complexities from a tax point of view. This session shall focus on the tax implications that may arise to both employers and employees where their employees are working remotely, particularly in a cross-border scenario.

  Topics on the agenda

  Tax implications arising to the employer (direct tax, payroll and compliance obligations) as well as tax implications arising to the employee (compliance and reporting obligations including social security matters)

  
  

  Why is the session of relevance to our members?

  Remote work is a reality that is regularly featuring in today’s working environment and as such it is essential to keep up with the tax implications that may arise.

  Target Audience

  Accountants dealing with a cross-border work force.

  Speaker's Profile

  Dr Melanie Ciappara is responsible for tax compliance services and related advisory matters within RSM’s tax team.
  She qualified as a lawyer from the University of Malta and further pursued her studies in international taxation at Leiden University, the Netherlands, where she obtained an Adv. LLM in International Taxation.
  Over ten years of experience, both in Malta and abroad, where she specialised in providing a variety of services to corporate and private clients, ranging from international tax advisory to tax compliance services.
  Member of the MIA Direct Taxation Committee.

  
  

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

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

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

  Show details
• M22081 -Tax considerations in Corporate Re-organisations (Online)

  • When
    1 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Dr Christopher Bergedahl
  Venue: Online Webinar

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

  *Group bookings for 3 or more participants available.

  BackgrounD information

  Corporate re-organisations pose challenges from a tax perspective as they could result in an incidence of taxation where latent value has not been effectively realized within a single economic unit. The Income Tax Act and Duty on Documents and Transfers Act establish a number of relief mechanisms that acknowledge the sensibility of tax neutral treatment of certain re-org transactions. To manage risk, stakeholders should be fully aware of the potential tax implications at entity and investor levels. Adding a cross-border dimension to a re-org transaction may further complicate matters. This session intends to explore these nuances in detail, with a view to providing participants with a model to assess the tax risks associated with a variety of re-org transaction alternatives.

  Topics on the agenda

  • Corporate tax matters

  • Assessing trigger points for the incidence of taxation on re-org transactions at entity and shareholder levels

  • Roll-over relief mechanisms

  • Rulings

  • Stamp Duty

  • Real estate transactions

  • The Merger Directive

  • Cross-border considerations

  Why is this session of relevance to our members?

  Corporate re-org transactions are a frequent occurrence, and given the potential obligation of taxpayers to file tax documentation on a transactional level, practitioners ought to have a strong grasp of the key technical provisions.

  Target Audience

  Accountants, financial controllers, tax advisors

  Speaker's Profile

  Dr Christopher Bergedahl is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is a member of the Education Committee of the Malta Institute of Taxation and actively contributes to technical working groups.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M22074 - VAT Updates 2021/2022 (Online)

  • When
    6 Sep 2022
  •  
    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 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 and also the respective VAT implications.
  

  Topics on the agenda 

  • Brexit

  • COVID 19 Tax Deferral Scheme Updates

  • Practical Updates

  • Taxable Value Amendments

  • Amendments to the Revenues Acts - Article 56

  • Article 11 VAT Registration

  • VAT E-Commerce Package 2021

  • Intrastat Obligations and updates

  • Any other upcoming changes

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

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M22079 - Revisiting FATCA and CRS – An intermediate level session (Online)

  • When
    15 Sep 2022
  •  
    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 Luca Pace
  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

  This session, of an intermediate level, and aimed at those individuals with limited knowledge / experience on FATCA and CRS, intends to provide attendees with a refresher of the salient object and purpose of FATCA and CRS as automatic exchange of information instruments, and then continue to consider specific topics, with their respective nuances, which are required to be adhered to in order to correctly comply with FATCA and CRS.

  Specific topics to be covered during the session

  • Introduction to FATCA and CRS and legal basis
  • Scope and application
  • FATCA and CRS impact on entities and individuals, emphasizing on entity classification. In-depth attention will be given to the different Financial Institution categories
  • Registration with the IRS and the IRD
  • High-level overview of due-diligence and reporting obligations
  • Withholding implications under FATCA intergovernmental agreements
  • FATCA and CRS reporting requirements
  • Active NF(F)E and Passive NF(F)E categorizations
  • Identification of controlling persons
  • Penalties for non-compliance

  Target Audience

  Revisiting FATCA and CRS – An intermediate level session.

  Speaker's Profile

  Luca Pace is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global work-forces. Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

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

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

  Show details
• M22068 - VAT and Immovable Property (Online)

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

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This session will give a detailed walkthrough of the various VAT considerations parties dealing with immovable property should be aware of. The general rule is that immovable property is exempt from VAT. However there are transactions which may be considered to be debatable, while naturally others which are chargeable for vat purposes as per the specific exceptions dealing with immovable property. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

  OBJECTIVES OF THIS SESSION

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

  • Understanding immovable property transactions that are chargeable/not chargeable for VAT purposes.

  • Analysing the rights of input VAT deductions for companies operating in this industry

  • Discussion on the applicability of partial attribution

  • Working out a practical example focusing on this industry

  Specific topics to be covered during the session

  • Refresher on core principles of VAT

  • Analysing the VAT activities within scope of the VAT exemption

  • The right for input VAT deductions and partial attribution

  • A practical example focusing on this industry

  Target Audience

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

  Speaker's Profile

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

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M22066 -Input Vat Recovery (Online)

  • When
    19 Oct 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30
  Speaker: Mr Brandon Gatt
  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 deduction system incorporated in EU VAT law has been designed to relieve businesses from the
  burden of the VAT payable or paid in the course of their economic activities. During this seminar we
  will go through the origin and the scope of right of deduction and the main principles connected
  therewith.

  Objectives of the session

  The deduction system incorporated in EU VAT Law promotes fiscal neutrality. But, what does this
  mean and what are the fundamentals for a ‘tax neutral system’?
  A right to deduct means a person’s right to claim from the tax authorities the VAT paid on acquired
  goods and services. But, ‘who’ may exercise such right to deduct?
  You will learn that not all economic activities give an entitlement to deduct input VAT. Then in that
  case, ‘which’ activities give a right to deduct?
  The deduction system comes with several limitations and restrictions including a ‘list’ of ‘what
  cannot’ be deducted. What does such list include?
  A business which carries out mixed supplies must claim back the input tax on a partial attribution
  basis. What does this entail? How do you account for the input tax on a partial attribution basis? Is
  there any specific methodology for calculating this?
  Therefore, the scope of the session is to go through the pertinent provisions from the EU VAT
  legislation in conjunction with the Malta VAT legislation with a view to better understand the
  concepts of the right to deduct input VAT.

  Topics on the agenda

  Origin and scope of right of deduction
  ▪ Proportional deduction;
  ▪ Restrictions on the right of deduction – “Blocked Items"
  ▪ Rules governing exercise of the right of deduction
  ▪ Adjustment of deductions – including ‘Capital Goods Scheme'
  ▪ The ECJ on the right of deduction

  Target Audience

  The training course is particularly suitable for professionals, tax advisors and practitioners working in
  VAT or who are pursuing or intend to pursue a career generally in taxation and specifically in the
  area of indirect taxation. This session may also be applicable to financial controllers and CFOs.

  Speaker's Profile

  Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
  profession for the past nine years. He has been involved in VAT and accounting assignments both
  within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
  VAT Leader at Zampa Debattista.
  In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
  2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
  International VAT experts, where he was provided with intensive training on the Articles of the EU
  VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
  Brandon also provides in-house training to established companies within and outside Malta and is
  also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
  Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
  (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committe

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

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

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

  Show details
• M22067 - VAT & Gaming (Online)

  • When
    2 Nov 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30
  Speakers: Mr Brandon Gatt & Mr Matthew Zampa
  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 VAT treatment of gaming supplies is regulated by guidelines issued by the Commissioner for
  Revenue back in 2017 and which came into effect as from 01 January 2018. Such guidelines, which
  according to the Malta VAT Act have the same effect as the regulations interpret the particularities
  of the supplies covered by the exemption as prescribed in the said Act.
  The determination of the VAT treatment of gaming transactions may be quite complex and if such
  transactions are not correctly analysed may eventually represent offences in terms of the Malta VAT
  legislation and European VAT legislation.

  Objectives of the session

  In this seminar we will be analysing gaming transactions and supplies related to gambling with a view to determining the appropriate tax treatment and highlight any compliance obligations that may arise thereof. Practical examples will be used during the course of the session. 
  

  Topics on the agenda

  Nature of gaming transactions – Electronically Supplied Services or not?

  ▪ Place of Supply

  ▪ Exemptions

  ▪ Input VAT Recovery / Partial Attribution

  ▪ OSS

  ▪ VAT Optimization Solutions – VAT Grouping

  Target Audience

  The training course is particularly suitable for professionals, tax advisors and practitioners working in
  the Gaming Sector or in VAT or who are pursuing or intend to pursue a career generally in taxation
  and specifically in the area of indirect taxation. This session may also be applicable to financial
  controllers and CFOs working in the Gaming Sector

  SPEAKERS' PROFILES

  Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
  profession for the past nine years. He has been involved in VAT and accounting assignments both
  within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
  VAT Leader at Zampa Debattista.
  In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
  2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
  International VAT experts, where he was provided with intensive training on the Articles of the EU
  VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
  Brandon also provides in-house training to established companies within and outside Malta and is
  also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
  Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
  (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committee

  Matthew Zampa is a certified public accountant specialised in indirect taxation. He has been specializing in VAT since 2008 and has been involved in complex VAT assignments both within and outside of Malta. Matthew, a member of the Malta Institute of Accountants, is also a part-time lecturer with the Malta Institute of Taxation. Matthew Zampa is also the first Maltese to successfully complete the Expert in EU VAT degree. This coveted degree is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, founded in 1999, where he is also a Partner. Matthew is a member of the Indirect Taxation committee of the Malta Institute of Taxation.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

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

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

  Show details
• M22069 - VAT Considerations in the Finance and Insurance Industry (Online)

  • When
    8 Nov 2022
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This session will give a detailed walkthrough of the various VAT considerations companies operating in the financial and insurance services sector should be wary of.
  The majority of such services are exempt from VAT, however there are other services which may be considered to be debatable, while naturally others which are chargeable for VAT purposes. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

  OBJECTIVES OF THIS SESSION

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

  • Understanding financial and insurance services and what is which are chargeable/not chargeable for VAT purposes.

  • Analysing the rights of input VAT deductions for companies operating in this industry.

  • Discussion on the applicability of partial attribution.

  • Working out a practical example focusing on this industry.

  Specific topics to be covered during the session

  • Refresher on core principles of VAT

  • Analysing the VAT activities within scope of the VAT exemption

  • Looking through the relevant case law within scope of this topic

  • The right for input VAT deductions and partial attribution

  • A practical example focusing on this industry

  Target Audience

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

  Speaker's Profile

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

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

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

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

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The Place of Supply (“POS”) concept is vital for VAT purposes. POS is the place where the supply is deemed to have taken place, i.e. deemed to be in one EU MS over another. Hence, determining whether VAT is applicable on the supply and at which rate depends on exemptions applicable or whether the supply is a good or a services. The POS considerations for goods follow different regulations than services. Additionally, special rules have been laid down for determining the POS of special goods and services.

  OBJECTIVES OF THIS SESSION

  • A refresher on the basic VAT concepts

  • Determining the general rules for place of supply of goods

  • Determining the general rules for place of supply of services

  • Understanding special place of supply considerations

  Specific topics to be covered during the session

  • Refresher on core principles of VAT

  • Introduction on Place of Supply Rules

  • Place of Supply of Goods

  • Place of Supply of Services

  • Special Place of Supply Considerations

  • Worked example focusing on the POS concept

  • Concluding Remarks & Discussions

  Target Audience

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

  Speaker's Profile

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

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details