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The MIA Tax Conference: Exploring Emerging Trends in Taxation


Date: 29th October, 2024
Time: 09:00 - 17:00
Venue: Xara Lodge, Rabat
CPE Competencies: 6.25 Core Hours

Participation Fees:

Member: €150

Non Member: €190

Retired Member: €90

Student: €70


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Agenda

Time Session
08:00 - 09:00  Welcoming Participants
09:00 - 09:30 Welcome Address
09:30 - 10:05Keynote Speech 
10:05 - 11:05  Direct Taxation: Important Developments and Updates
11:05 - 11:25  Networking Coffee Break
11:25 - 12:25 VAT Developments
12:25 - 13:25  Lunch Break
13:25 - 15:55  Breakout Rooms
15:55 - 16:15 Networking Coffee Break
16:15 - 16:50 Panel Discussion
16:50 - 17:00 Concluding Remarks



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 Committee

Speakers:

- 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

Ms Maria Cauchi Delia, MIA, Chief Executive Officer

Maria leads the institution in the fulfilment of its strategic objectives, in advising national and international institutions in matters concerning the profession and the wider financial industry and represents the MIA in its engagements with key stakeholders at both national and international level.

As a certified public accountant, Ms Cauchi Delia brings extensive expertise gained from her diverse experience in both the public and private sectors, having worked in various institutions in Malta and abroad. She holds a degree from the University of Malta and is a Fellow Member of the Malta Institute of Accountants.


Mr Joseph Caruana, Commissioner for Tax and Customs, Malta Tax and Customs Administration

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. 


Dr Robert Attard, Tax Leader, EY

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. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review, World Tax Journal and the British Tax Review.

Ms Louise Grima, Associate Director, Tax Services, KPMG and Chairperson of the MIA Indirect Taxation Committee

Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked on indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade.

Louise is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA.

Mr Mark Bugeja, MIA, President

Mark Bugeja is the President of the Malta Institute of Accountants, which, along the MIA council, sets the overall direction of the Institute and ensures that it continues to develop in line with its mission and values.

Mark is currently the Managing Partner of Grant Thornton and has been practicing, mainly in the field of auditing, since he completed the B.A. (Hons) Accountancy course at the University of Malta in 1987.



Dr John Ellul Sullivan, Tax Partner, KPMG


John, a lawyer, is a partner in the tax function of KPMG and focuses on international taxation. He is a council member of the Malta Institute of Taxation.




Dr Wayne Pisani, Partner, Head of Tax, Regulatory & Compliance, ILD Director, Grant Thornton

Wayne Pisani heads the tax, regulatory and compliance practice within Grant Thornton and leads the financial services tax and regulatory team, assisting a diverse clientele, from high-net-worth individuals to NASDAQ-listed companies. His team's expertise spans cross-border regulatory, compliance, and tax planning engagements across multiple industries.

Mr Brandon Gatt, Partner, Zampa Debattista and Member of the MIA Indirect Taxation Committee

Brandon Gatt is a VAT Partner at Zampa Debattista and a Certified Public Accountant with an ACCA degree. With over 10 years of experience, Brandon has been actively involved in VAT assignments both within and outside Malta.

Mr Saviour Bezzina, Senior Manager Global Compliance and Reporting, EY and Member of the MIA Indirect Taxation Committee

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. 

Mr Nico Sciberras, Chief Tax Officer (Legal, Technical & International Affairs) at the Malta Tax and Customs Administration

Nico Sciberras, an accountant by profession, is the Chief Tax Officer within the Malta Tax and Customs Administration heading the VAT Legal, Technical and International Relations Section. As part of his role, Nico is in charge of matters involving the drafting, interpretation and implementation of Maltese and EU VAT law, directing taxpayers, tax practitioners and other stakeholders on technical/legal queries, assisting central Government with policy decisions, as well as heading Malta's representation at EU level in technical EU fora dealing with VAT matters.

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. 

               

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