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The MIA Tax Conference: Exploring Emerging Trends in TaxationDate: 29th October, 2024 Participation Fees:
Member: €150 Non Member: €190 Retired Member: €90 Student: €70 Sponsorship Opportunity: Showcase your brand to a targeted and engaged audience by becoming a sponsor. Contact us directly on marketing@miamalta.org. Agenda
Disclaimer: agenda is subject to change |
Detailed Agenda 09:00 - 09:30: Welcoming Address - Ms Maria Cauchi Delia, MIA, Chief Executive Officer - Mr Mark Bugeja, MIA, President 09:30 - 10:05: Keynote Speech - Mr Joseph Caruana, Commissioner for Tax and Customs, Malta Tax and Customs Administration 10:05 - 11:05: Panel Discussion - Direct Taxation: Important Developments & Updates Moderator: - Mr Chris Curmi, Independent Non-Executive Director and Deloitte Retired Partner - Tax Speakers - Dr John Ellul Sullivan, Tax Partner, KPMG - Dr Robert Attard, Tax Leader, EY - Dr Wayne Pisani, Partner, Head of Tax, Regulatory & Compliance, ILD Director, Grant Thornton - Dr Neville Gatt, Head of Tax, PwC - Mr Josef Mercieca, Tax Partner, BDO 11:05 - 11:25 - Networking Coffee Break 11:25 - 12:25: Panel Discussion - VAT Developments Moderator: - Ms Louise Grima, Associate Director, Tax Services, KPMG and Chairperson of the MIA Indirect Taxation Committee Speakers: - Mr Saviour Bezzina, Senior Manager Global Compliance and Reporting, EY and Member of the MIA Indirect Taxation Committee - Mr Nico Sciberras, Chief Tax Officer (Legal, Technical & International Affairs) at the Malta Tax and Customs Administration - Mr David Ferry, Tax Partner, PwC, and Member of the MIA Direct Taxation Committee - Ms Karen Spiteri Bailey, Managing Principal, RSM and Member of the MIA Indirect Taxation Committee - Mr Matthew Zampa, Founding Partner, Zampa Debattista 12:25 - 13:25: Networking Lunch 13:25 - 15:55: Breakout rooms Breakout room 1A: VAT Obligations - Salient Features and the Budget 2024 Implementation Bill Moderator: - Mr Mirko Gulic, Senior Manager, PwC, and Deputy Chairperson of the MIA Indirect Taxation Committee Speakers: - Ms Brunella Bugeja, Senior Manager, Forvis Mazars - Mr Brandon Gatt, VAT Leader, Zampa Debattista and Member of the MIA Indirect Taxation Committee Breakout room 1B: Direct Taxation - Where are the EU Directives heading to? Moderator: - Mr James Bonavia, Director | Global Compl&Reporting (GCR), EY Speakers: - Dr Timothy Borg Olivier, Senior Manager, International Tax, Deloitte - Dr Michail Tegos, International Tax Services, KPMG Malta Breakout room 2A: SME Directive and Changes in the Article 11 Registration Process Moderator: - Mr Saviour Bezzina, Senior Manager Global Compliance and Reporting, EY and Member of the MIA Indirect Taxation Committee Speakers: - Mr Jean Paul Debono, Partner, Quazar, and Chairperson of the MIA SMP Group - Mr Kieran Vassallo, Manager, KPMG - Mr Edward Apap Bologna, VAT Specialist, PWC Breakout room 2B: The Compliance Aspect of Pillar II Moderator: - Mr Kurt Farrugia, Director Tax Services, KPMG, and Deputy Chairperson of the MIA Direct Taxation CommitteeSpeakers: - Dr Christopher Bergedahl, Tax Director, Deloitte - Mr Steve Gingell, Partner, PWC Breakout room 3A: Family Businesses: Restructuring for Succession Moderator: - Ms Ruth Farrugia, Director, Forvis Mazars, and Member of the Direct Taxation Committee Speakers: - Mr Anthony Pace, Partner, Head of Tax, KPMG - Mr Craig Schembri, Tax Director, Deloitte, and Chairperson of the MIA Direct Taxation Committee - Mr Silvan Mifsud, Director, EMCS - Dr David Zahra, Founding Partner at David Zahra & Associates Advocates in Malta Breakout Room 3B: The Interplay of Tax with Ethics, Technology, Sustainability and AML Moderator: - Mr Mirko Rapa, Partner, PwC and Chairperson of the MIA Ethics Committee Speakers: - Mr Simon Xuereb,Partner, Private Client and Global Mobility Services, KPMG - Dr Gianluca Busuttil, Senior Manager, Deloitte - Mr Gordon Micallef, RSM and Chairperson of the MIA Digital Committee - Mr Chris Meilak, Partner Valuation, Modeling, Economics & Sustainability, EY 15:55 - 16:15: Networking Coffee Break 16:15 - 16:50: Panel Discussion Moderator: - Mr Craig Schembri, Tax Director, Deloitte, and Chairperson of the MIA Direct Taxation Committee Speakers: - Mr Aldo Farrugia, Director General (Legal, Policy, Technical and International Relations), Malta Tax and Customs Administration - Mr Manfred Barbara, Director General (Verifications and Audit), Malta Tax and Customs Administration - Mr Shawn Agius, Director General (Tax Operations), Malta Tax and Customs Administration 16:50 - 17:00: Concluding Remarks - Mr Craig Schembri, Tax Director, Deloitte, and Chairperson of the MIA Direct Taxation Committee - Ms Louise Grima, Associate Director, Tax Services, KPMG and Chairperson of the MIA Indirect Taxation Committee |
Speakers
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Mr Mirko Gulic, Senior Manager, PwC, and Deputy Chairperson of the MIA Indirect Taxation Committee Mirko is a Fellow member of the Malta Institute of Accounts where he serves as Vice Chairperson of the Indirect Taxation Committee. Has broad experience in indirect taxation and is involved in various tax advisory services relating to this area. Joined PwC in 2005 after reading for the Bachelor of Accountancy (Hons.) and worked for five years in the Assurance service line. In 2010 joined the Tax service line and in 2012 was awarded a diploma in taxation by the Malta Institute of Taxation.Mr Jean Paul Debono, Partner, QUAZAR, and Chairperson of the MIA SMP Group Jean Paul Debono, a Certified Public Accountant and Practicing Auditor, founding partner at Quazar, a multi-disciplinary Accountancy, Audit and CSP firm in Malta heading the Accounts & Advisory department. With a background in global client service and a focus on accounting, tax, and advisory, Jean Paul is recognized for his strategic business guidance. He's a distinguished member of ACCA, The Malta Institute of Accountants, and The Malta Institute of Taxation, also contributing significantly to professional communities by serving as Chairman and Non-Executive Directorship roles across various companies. Dr Christopher Bergedahl, Tax Director, Deloitte Christopher is a Director at Deloitte Malta within the Tax function, with a focus on International Tax. 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, the Chamber of Advocates and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher currently serves as Chairperson of the International Tax Subcommittee of the Malta Institute of Taxation and actively contributes to technical working groups. Mr Craig Schembri, Tax Director, Deloitte, and Chairperson of the MIA Direct Taxation Committee Craig joined Deloitte Malta’s tax function in 2003 after graduating with a Bachelors Degree in Accountancy (Hons) from the University of Malta. Craig leads the firm’s Tax – Mergers and Acquisitions function and is also heavily involved in advising a portfolio of local and international corporate clients operating in various industries on Maltese direct tax matters, mainly relating to corporate groups’ shareholding and operational restructuring, vendor/buyer tax due diligence services, and transaction advisory/tax structuring projects. Dr Neville Gatt, Head of Tax, PwC Neville Gatt is a Tax and Legal Partner with PwC in Malta. Neville joined Price Waterhouse Malta in 1994 after graduating in law from the Universities of Malta and London. He was seconded to the firm’s London office in 1998 and after his return to Malta was admitted to the partnership in January 2002. Since 2011, he also heads the Tax and Legal Unit of the Maltese Firm. Mr Silvan Mifsud, Director, EMCS Silvan Mifsud holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy from telecommunications, financial services and also manufacturing, holding various managerial and directorship roles. Silvan is a Director for Advisory Services at EMCS, whereby he specialises in advising various family businesses on their strategy formulation, corporate governance, succession planning, internal culture, documenting and mapping operational processes & organisational structuring, financial performance analysis and sourcing their financing needs. He also provides various training sessions on leadership, communications, teamwork, conflict management, time managementand many other management topics. Silvan is the Chairperson of the Family Business Committee and a Council member within the Malta Chamber. Mr Mirko Rapa, Partner, PwC and Chairperson of the MIA Ethics Committee Mirko is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 22 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta. Mr Gordon Micallef, RSM and Chairperson of the MIA Digital Committee With a background in IT auditing and governance, Gordon brings over 24 years of experience integrating technology with business strategies. As a lecturer at the University of Malta and founding director of ISACA Malta, Gordon’s leadership is rooted in servant leadership and continuous learning. His pragmatic approach to delivering efficient solutions aligns with RSM’s commitment to excellence. Gordon fosters a culture of growth by uncovering hidden talents and mentoring professionals. Outside of work, he finds inspiration in product design and photography, activities that complement his strategic role at RSM Malta. Mr Aldo Farrugia, Director General (Legal, Policy, Technical and International Relations), Malta Tax and Customs Administration Aldo Farrugia has over 35 years of experience working in tax administration. Having joined the Malta Inland Revenue Department in 1988, he occupied various positions including Director (International Taxation), leader of the Malta Tax Treaty Negotiation Team, Competent Authority in relation to various international tax instruments and since 2013, Director General responsible for legal and international affairs within the tax administration. Mr Anthony Pace, Partner, Head of Tax, KPMG Anthony is the Head of Tax at KPMG in Malta. He joined the firm in 1990 and became a partner in January 2003. Anthony specialises in VAT and domestic taxation focusing on succession planning of Maltese family businesses. He is a visiting lecturer in taxation at the University of Malta. Mr Chris Curmi, Independent Non-Executive Director and Deloitte Retired Partner - Tax Chris Curmi is a retired Tax Partner of Deloitte Malta with over 40 years of professional experience as a UK qualified Chartered Accountant (ICAEW) in the audit, tax, accounting and advisory profession with a proven track record in the past 33 years, following specialization, in cross-border international taxation and expatriate taxation, Family Offices and HNWIs, trust and estate planning, immigration and citizenship matters. Following his retirement from Deloitte effective 1 June 2024, Chris currently occupies the position of non-executive director in an international group of companies and Family Office and of which he forms part of several internal working groups of the related Family Offices. He is a founding and long standing member of the Council of the Institute of Financial Services Practitioners and chairs the IFSP’s Tax & EU Affairs Sub-Committee. He is also Chair of the Malta Branch of the International Fiscal Association and a Council Member of the Malta Branch of the Society for Estate and Trust Practitioners (STEP). Dr Timothy Borg Olivier, Senior Manager, International Tax, Deloitte 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. | Dr Michail Tegos, International Tax Services, KPMG Malta Michail Tegos, a lawyer, read his master’s in tax law at the International Tax Center, University of Leiden, the Netherlands. Following graduation from his master’s degree, he was handpicked and asked to stay on as the academic coordinator for the next two-and-a-half years. He is an associate director at KPMG Malta involved in the provision of tax advice to a broad range of international businesses, including a number of multinationals, in respect of a diverse range of projects including tax structuring, group restructuring and financing, and in the provision of advice on international tax issues as regards investments made into, out of or through Malta. Mr Kurt Farrugia, Director Tax Services, KPMG, and Deputy Chairperson of the MIA Direct Taxation Committee Kurt advises a portfolio of local and international private equity clients, and specialises in the field of international corporate tax, with a particular focus on aviation, financing structures, holding structures, and succession planning. He now leads a multi-disciplinary team of professionals, advising clients on the tax implications of corporate re-organisations, compliance obligations, and international tax considerations. Ms Ruth Farrugia, Director, Mazars, and Member of the Direct Taxation Committee Ruth is a Tax Director at Mazars in Malta where she is involved in providing tax advice as well as compliance services to both local and international clients. She has been awarded the Bachelor of Accountancy (Hons) from the University of Malta and the Advanced Diploma in International taxation from the Chartered Institute of Taxation. She is a Certified Public Accountant, a Fellow Member of Malta Institute of Accountants and forms part of its Direct Tax Committee. Mr David Ferry, Tax Partner, PwC, and Member of the MIA Direct Taxation Committee David Ferry is a Partner and the Clients and Markets Leader at PwC Malta, specializing in VAT and indirect taxation since 1997. He joined PwC in 1994 and became a partner in 2009. Ferry, who is a Certified Public Accountant, is a fellow member of the Malta Institute of Accountants (MIA) and serves on its Taxation Committee. Ms Karen Spiteri Bailey, Managing Principal, RSM, and Member of the MIA Indirect Taxation Committee With amassed experience across tax and audit departments, Karen has held leadership roles in the industry. She co-founded Spiteri Bailey & Co., which subsequently merged with RSM Malta in 2016. As a certified public accountant and auditor, Karen champions RSM’s values of Excellence, Integrity, Respect, Teamwork and Innovation. Her leadership philosophy centres on creating an inclusive environment where team members feel empowered to share ideas. Karen’s proactive stance on change ensures RSM Malta remains at the forefront of industry developments. In her personal time, she maintains balance through personal training, which enriches her role as a Managing Principal. Dr David Zahra, Founding Partner at David Zahra & Associates Advocates in Malta David Zahra, founding partner at David Zahra & Associates Advocates in Malta, specializes in corporate law, particularly M&A and restructuring. He is known for guiding family businesses through complex transitions, ensuring their long-term success and stability. Dr Gianluca Busuttil, Senior Manager, Deloitte Gianluca is a senior manager within the Tax & Legal team at Deloitte Malta, specialising in AML/CFT and related areas of regulation, and managing the provision of Deloitte Malta’s Tax AML services. In recent years, Gianluca has advised on the regulatory implications of ML/TF activities with tax crimes as a predicate offence, and on the inherent and residual ML/TF risks applicable to subject persons within the Maltese gaming ecosystem. Mr Chris Meilak, Partner Valuation, Modeling, Economics & Sustainability, EY Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Valuation, Modelling and Economics sub-service line in Malta. Chris joined EY in 2006 and has carried out several assignments in relation to valuations and financial/ business modelling. Chris holds an MA in Economics and the ACCA degree and is a Visiting Lecturer in the Department of Economics, University of Malta. Mr Manfred Barbara, Director General (Verifications and Audit), Malta Tax and Customs Administration Mr Manfred Barbara has been working within the Maltese Public Service for the past 32 years and has occupied a management position in the Maltese Tax Administration for the past 11 years. He is currently in charge of the Verification and Audit Department within the Malta Tax and Customs Administration, which has the function of ensuring that the correct amount of taxes are duly reported. He also has experience in managing the Collections and Debt Management functions of the Tax Administration. He has obtained a Diploma in Management and a Masters in Business Administration from the University of Malta. Mr Kieran Vassallo, Manager, KPMG Kieran Vassallo is a manager within the tax function at KPMG Malta, specialising in VAT. On a day-to-day basis Kieran advises clients in various industries on Maltese VAT and other tax matters. Kieran is a warranted accountant and has obtained the Advanced Diploma in International Taxation. Mr Josef Mercieca, Tax Partner, BDO Josef Mercieca is a Tax Partner at BDO. Josef holds a first degree in Accounting and has worked with one of the Big Audit firms in Malta for four years, three years of which heading the indirect tax section of the firm. He also acted as the Tax Director for one of the longest established small audit firms for nearly six years where he headed both the direct and indirect tax department. Ms Brunella Bugeja, Senior Manager, Forvis Mazars Brunella Bugeja is a Senior 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 Mr Edward Apap Bologna, VAT Specialist, PWC Edward is a Certified Public Accountant and has been with PwC Malta for over 11 years. As a member of the PwC Malta VAT Team, he dedicates all his time to VAT-related matters servicing a wide range of clients operating in various industries. Additionally, he has gained experience and delivered training as part of the PwC Middle East VAT team and also lectures VAT to ACCA students Mr Steve Gingell, Partner, PWC Steve is a certified public accountant and has working in PwC’s tax practice for over 20 years and was admitted to the partnership in 2016. Steve read for a Masters in Law with a specialisation in tax at the University of London and worked with PwC in London for a two year period and returned to Malta in 2008. Over the years Steve has been involved in advising a wide variety of local and international clients operating in different sectors including banking, aviation, gaming, tourism and trading operations. Steve is passionate about the application of technology in business and personal life and is actively involved in the adoption of new technologies within PwC. |