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• M23036 - Accounting For An Entity's Foreign Currency Activities (Online)

  • When
    4 Apr 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Paul Zammit
  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

  An entity may carry out some of its activities in foreign currencies. The area of accounting for foreign currency is one of the more general areas of financial reporting, in terms of the potential reach it has on all financial statement line items. It is thus particularly essential to understand properly this financial reporting area before starting the process leading to accurate financial statements that show a true and fair view in line with the applicable reporting framework. There are numerous specific considerations to be made when accounting for foreign currency activities. The objective of this session is to provide attendees with a concise, comprehensive overview of IAS 21 ‘The Effects Of Changes In Foreign Exchange Rates’ and GAPSME Section 18, via practical examples.

  Specific topics to be covered during the session

  • An introduction to foreign currency activities.

  • Determining the functional currency.

  • Transactions in foreign currency.

  • Foreign operations.

  • Other considerations

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Accounting in foreign currency is encountered commonly by members. This session serves simultaneously as both a refresher course and also as a guard against potential pitfalls and areas in which guidance is limited.

  Target Audience

  Accounting professionals and accountancy students.
  

  Speaker's Profile

  Paul Zammit is a manager within Deloitte’s ‘Business Process Solutions’ function. He has several years of experience specialising in financial reporting (IFRS and GAPSME) and lecturing financial reporting papers (including ACCA and ACA). He is currently a member of the MIA financial reporting committee.
  

  EVENT CPE COMPETENCES

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23035 - Transfer Pricing: A deep-dive into the Transfer Pricing Rules (Online)

  • When
    5 Apr 2023
  •  
    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 Timothy Borg Olivier
  Venue:   Online Webinar

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  With the introduction of formal transfer pricing rules in Malta becoming effective as from 1 January 2024, this session seeks to discuss some key aspects of the local legislation adopted as well as delve into some key OECD concepts relevant to the determination of the arm’s length principle.

  Specific topics to be covered during the session

  • Transfer pricing rules as introduced into local legislation

  • OECD Transfer Pricing Guidelines

  • Transfer pricing methods.

  Why is the session of relevance to our members?

  Transfer pricing is a relatively new topic to Maltese legislation and is likely to have an impact on groups, particularly those with foreign presence.

  Target Audience

  Tax advisors, in-house tax specialists/finance teams

  Speaker's Profile

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

  EVENT CPE COMPETENCES

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23031 - A practical approach to GDPR for businesses (Online)

  • When
    14 Apr 2023
  •  
    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 David Cauchi
  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

  With nearly 5 years post implementation, the General Data Protection Regulation (GDPR) remains one of the main challenges faced by businesses in today's digital and data-oriented environment. Whether a small retail outlet with online presence or a larger organization, the use of personal data concerning your customers or even employees is common in your daily business activities and relationships, thus requiring your efforts to ensure conformity with the GDPR. 

  Objectives of this session

  This session aims to provide the audience a practical understanding of the main concepts in data protection laws as well as the necessary steps to enhance your level of compliance and minimize the GDPR-related risks. 

  Specific topics to be covered during the session

  • Why GDPR and privacy

  • What is personal data

  • Main roles and stakeholders

  • Lawful processing and Consent

  • Principles of information handling

  • Transparency and privacy notices

  • Data Subjects' rights

  • Accountability, and Record-Keeping

  • Internal Policies and Procedures

  • Onboarding Service Providers

  • Data Transfers
  • DPIA and other privacy assessments
  • Retention of data
  • Security and Privacy by Design
  • Dealing with Data Breaches and Claims
  • Appointment of DPO
  • Identifying and prioritizing your risks
  • Towards Privacy Excellence (culture, training, audit and control)

  Why is the session of relevance to our members?

  This session is relevant to business and organizations handling personal data.  

  Target Audience

  This session is intended for persons with Decision-Making or Advisory Roles within organizations, including Top Management, Business Entrepreneurs, Legal, Compliance and Risk Managers, Data Protection Officers and other employees responsible for the handling of privacy matters within organizations.

  Speaker's Profile

  David Cauchi is a seasoned data protection practitioner with over 19 years of experience in the field. He started his career in the data protection field when he joined the Information and Data Protection Commissioner after graduating in Management in 2003.
  Throughout these years he developed a passion and also expertise in the field, particularly in handling casework, investigations and audits, international and cross-border matters, providing guidance and raising awareness on data protection to the various sectors, including banking and financial services, online gaming, employment, law enforcement and regulatory bodies, NGOs, and also the public at large.
   
  David was also actively involved in EU fora, in particular the Coordinated Supervision of EU large-scale information systems, having also served as Chair of the Schengen Supervision Coordination Group.
   
  He moved to the private sector in 2020, where he leads the privacy function for an online gaming corporate. David is also a Certified Practitioner and Privacy Manager, having obtained the relevant qualifications from PDP Training and IAPP respectively. 

  EVENT CPE COMPETENCES

  
  

  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.

  Show details
• M23002 - An Effective Business Plan – It is not just about the Financials - 2 Day Package (Online)

  • Start
    18 Apr 2023
  •  
    13:30
  • End
    20 Apr 2023
  •  
    15:30
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 15:30

  Speaker: Mr Silvan Mifsud
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €50.00
  Non-MIA Members: €90.00
  Retired Members: €25.00
  Students: €35.00

  BackgrounD information

  Business Plans need to be a coherent document. The analysis of the business at its present status, its strategic direction and any change management or transformation need to follow a logical flow.
  This course will go through the building blocks of a Business Plan and how these building blocks needs to be linked to build a coherent analysis and strategic direction. The financials in the Business Plan also need to fit in within the other building blocks.
  The aim of the course is to give you the tools to first build a coherent Business plan and then implement that Business Plan, rather than allow it be a document to be shelved.

  Topics on the agenda

  SESSION 1 

  1. What is a Business Plan?

  2. Why do a Business Plan

  3. A very detailed overview of a Business Plan

  
  

  Topics on the agenda 

  SESSION 2 

  1. Dealing with the implementation of the Business Plan - Business Transformation

  2. Managing Change

  3. To implement a Business Plan - need Leadership, Teamwork and Communication

  
  

  Why is the session of relevance to our members?

  Many times, the inherent main weakness of a Business Plan is that it is not an extensive & coherent document and hence many things shown in the financial forecasts are not tied up with any previous analysis on the business and its strategic direction. These sessions are intended to overcome this weakness and to make sure that Business Plans are extensive, detailed and most of all coherent strategic documents

  Target Audience

  Anyone involved in drawing up Business Plans should be interested in these sessions. This includes Business Owners, Business Managers, Company Directors, Financial Controllers and Outsourced Accountants.

  Speaker's Profile

  Silvan 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 holding various managerial and Director roles. Silvan is presently working as a Director for Advisory Services at EMCS.

  EVENT CPE COMPETENCES

  
  

  4  Hours 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.

  Show details
• M23013 -Indirect Taxation: An Introduction to Customs Duty and Overview of VAT (Online)

  • When
    19 Apr 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Kenneth Cremona & Mrs Karen Spiteri Bailey
  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

  Customs duty refers to the tax imposed on goods when they are transported across international borders. In simple terms, it is the tax that is levied on import and export of goods. VAT, on the other hand, is chargeable on the supply of goods and services, the acquisition of goods from another EU member state and the importation of goods from outside the EU. This session will give an overview of both taxes, discussing common pitfalls and queries relevant to stakeholders. This seminar is prepared for industry professionals, and will include pertinent & current topics.

  OBJECTIVES OF THE SESSION

  • A discussion on general Custom Duty Concepts

  • A discussion on general VAT Concepts

  • Determining the practical queries on both VAT and Custom Duty

  • An overview of contemporary VAT and Custom Duty Issues.

  Specific topics to be covered during the session

  1. Analysing core principles of VAT, namely:
  a. Persons within scope of VAT
  b. VAT registration
  c. Place of Supply Rules & Cross Border trade
  d. VAT obligations and Declarations
  2. Analysing core principles of Customs duty, mainly:
  a. The important provisions of the Act
  b. Administrative & Custom Procedures
  c. Inward/Outward Processing relief
  3. A focus on contemporary issues
  4. Concluding Remarks and discussion

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  As global trade continues to expand, customs duty and VAT have become increasingly important for businesses to understand and comply with. Customs duty is a tax imposed by governments on goods imported into or exported out of a country outside the EU, while VAT is a tax on the value added to a product or service at each stage of the supply chain. For businesses involved in international trade, customs duty and VAT can have a significant impact on their bottom line. Failing to comply with customs regulations or incorrectly calculating VAT can result in costly penalties and fines. Therefore, it is important for businesses to stay up-to-date on changes in regulations and best practices for complying with customs duty and VAT requirements.

  One way to gain a better understanding of customs duty and VAT is to attend the "Indirect Taxation: An Introduction to Customs Duty and Overview of VAT" seminar. This seminar provides attendees with a comprehensive overview of customs duty and VAT, including key concepts, compliance requirements, and best practices for minimizing tax liabilities. By attending this seminar, businesses can gain the knowledge and skills needed to navigate the complex world of indirect taxation and ensure compliance with customs regulations and VAT requirements.

  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, 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

  Karen Spiteri Bailey is the Partner heading Accounting outsourcing services, Payroll outsourcing services and VAT advisory services.
  She has extensive experience in servicing local and international clients across a wide range of industry sectors including trade federations, chambers and associations. She also has considerable experience in dealing with Value Added Tax and Taxation matters and in recent years continued to focus on Value Added Tax as an integral part of her responsibilities within the firm. Karen also provides regular training on VAT and payroll matters both within the firm and externally to other practitioners.
  Karen sits on the Indirect Tax Committee of the Malta Institute of Accountants and the Education Committee of the IFSP.

  EVENT CPE COMPETENCES

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23032 - Understanding the changes to the auditors’ risk assessment process following the implementation of ISA 315 (revised)(Online)

  • When
    21 Apr 2023
  •  
    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 Neil Maniscalco
  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 need for a revised ISA 315 (Identifying and Assessing the Risks of Material Misstatement) came about due to the lack of clarity and inconsistencies in the 2009 standard. The revisions made require a more robust risk identification and assessment with the ultimate goal of providing more effective and efficient responses to the identified risks. These changes are effective for periods beginning on or after 15 December 2021.

  Specific topics to be covered during the session

  Changes brought about by the new ISA315 in the auditor’s:

  • risk assessment process;
  • clarifications on the extent of work required for internal control systems; and
  • the use of technology in audits.

  Target Audience

  The session is specifically targeted to auditors and students, especially those who are pursuing or intend to pursue a career in auditing. It can also prove to be beneficial to financial controllers as they will be well equipped to tackle statutory audits more efficient given a better understanding of the change in the auditor’s risk assessment process.

  Speaker's Profile

  Neil Maniscalco is a Certified Public Accountant and Registered Auditor. He is a Director within the Audit and Assurance function at DFK Malta and in the past has held different positions within the audit department of one of the Big Four. Neil has practical knowledge and experience in auditing companies in various industries including manufacturing, retail, hospitality, property and IT. Neil also sits on the MIA audit committee.

  EVENT CPE COMPETENCES

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23033 - The Capital Goods Scheme : context, application and implications’ (Online)

  • When
    25 Apr 2023
  •  
    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 Louise Grima

  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 seeks to give an overview of the application of the Capital Goods Scheme explaining why it applies, when it applies and the implications that could stem when the Capital Goods Scheme is not/ is not properly applied. The application of the Capital Goods Scheme (or lack thereof) is a common pitfall especially since the Capital Goods Scheme can apply in scenarios or situations where a taxpayers enjoys full input VAT recovery rights. Following this session, attendees will gain an understanding of the workings of the Capital Goods Scheme and will be able to identify scenarios when the Capital Goods Scheme applies.

  Specific topics to be covered during the session

  Input VAT and input VAT recovery rights; the Capital Goods Scheme

  Why is the session of relevance to our members?

  The session seeks to give an overview of the application of the Capital Goods Scheme explaining why it applies, when it applies and the implications that could stem when the Capital Goods Scheme is not/ is not properly applied. The application of the Capital Goods Scheme (or lack thereof) is a common pitfall especially since the Capital Goods Scheme can apply in scenarios or situations where a taxpayers enjoys full input VAT
  

  Target Audience

  Would be relevant to accountants and tax practitioners

  Speaker's Profile

  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 in direct and indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance. Louise has also successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT, is a visiting lecturer at the University of Malta and teaches ACCA at KPMG Learning Academy.
  

  EVENT CPE COMPETENCES

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23029 - Management Accounts - Reporting to Business Owners (Online)

  • When
    26 Apr 2023
  •  
    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 Clayton Degiorgio
  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 cover the salient points of management account reports provided to business owners. Such reports are key for business owners and management to improve the profitability of a business and to make adequate decisions for growth.
  

  Specific topics to be covered during the session

  • The Importance of Management Accounts

  • Business Analysis to Identify Key Management Accounts

  • Typical Management Account Reports

  • Historical and Budgeted Information

  • Business Performance Indicators

  Why is the session of relevance to our members?

  This session will benefit attendees by understanding the relevance and techniques of management accounting reports that are prepared by the Finance Department.

  Target Audience

  This session is intended for accounting professionals and business owners to be able to prepare, understand and use management accounting reports to study the actual financial results and in turn use such knowledge to improve the future performance of their business.

  Speaker's Profile

  Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
  Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing and retail industries for seven years.
  He currently holds the position of Chief Financial & Operations Officer with a reputable Maltese company operating within the retail industry and has opened a company providing audit, tax, accounting and advisory services.

  EVENT CPE COMPETENCES

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23028 - New reporting obligations on platforms operators resulting from Legal Notice 8 of 2023 (Online)

  • When
    27 Apr 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Ian Zahra
  Venue:   Online Webinar

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The EU Directive on Administrative Cooperation (DAC) has gone through significant amendments since its introduction in 2011. The most recent amendments have introduced, amongst others, rules regulating exchange of information in relation to cross-border rulings, advanced pricing arrangements, country-by-country-reports, reportable cross-border arrangements and information relating to market platforms.
  The most recent amendment to DAC (DAC7) was approved in 2021 and extended the scope of provisions relating to the exchange of information and administrative cooperation between EU Member States by requiring qualifying digital platform operators to collect and verify the information of their sellers and report, inter alia, income earned by such persons through the use of the digital platforms.
  Malta transposed DAC7 by way of Legal Notice 8 of 2023 on 20 January 2023, to be amended within Subsidiary Legislation 123.127, ‘Cooperation with Other Jurisdictions on Tax Matters Regulations’

  Specific topics to be covered during the session

  • DAC7 - EU Directive 2021/514/EU

  • Legal Notice 8 of 2023

  Why is the session of relevance to our members?

  This session is of relevance to persons who work with sellers and platform operators allowing sellers and users to interact and facilitate immovable property rental, personal services for time-based or task-based work, sale of goods and rental of any mode of transport. The session is aimed at informing participants about the new reporting obligations affecting sellers and platform operators.
  

  Target Audience

  Lawyers, accountants, auditors and corporate service providers

  Speaker's Profile

  Dr Ian Zahra joined Deloitte Malta in 2020 and currently forms part of the Tax team as an International Tax Manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries, including financial services, technology and gaming.
  Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and worked as a teaching assistant at the International Tax Centre in Leiden. Ian has also been admitted to the Maltese bar and is a member of the Malta Institute of Taxation, the Institute of Financial Services Practitioners and the Chamber of Advocates.

  EVENT CPE COMPETENCES

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23038 - Lessons learnt from Quality Assurance Unit inspection visits (Online)

  • When
    28 Apr 2023
  •  
    09:30 - 11:00
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:00  including a 15-minute break
  Speaker: Mr Roderick Falzon
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €20.00

  Non-MIA Members: €40.00

  Retired Members: €10.00

  Students: €15.00

  
  

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The session explains common findings that the QAU has identified when conducting reviews on completed audit engagements. Throughout this session we will be discussing the key findings and observations as indicated in the Accountancy Board’s annual report and common pitfalls of SME audits.

  Specific topics to be covered during the session

  The session shall start off with a general background and changes effecting the profession. We shall then delve into the key visit findings, ISAs breaches and observations identified by the Quality Assurance Unit during inspection visits as well as common pitfalls of SME audits. We shall then provide recommendations and solutions that sole practitioners and audit firms should take on-board and implement to address audit findings

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  The outcome of this session is to learn how to effectively perform better audits.

  Target Audience

  This session is mainly intended to sole practitioners providing audit services and to audit firms in particular audit engagements partners, audit managers and other audit team members, quality assurance consultants and sub-contractors.

  Speaker's Profile

  Mr Roderick Falzon is a certified public accountant and holds a practicing certificate in auditing. He holds an ACCA professional qualification and is a fellow of the Malta Institute of Accountants. He also holds a B. Com (Hons) Management degree from the University of Malta. He worked for a number of years with one of the Big Four audit firms. Since 2014, he has been working as audit quality assurance reviewer in the Quality Assurance Unit within the Ministry for Finance and Employment where he performs quality assurance visits to sole practitioners and audit firms. He also participates in one of the colleges within the Committee of European Auditing Oversight Bodies.

  EVENT CPE COMPETENCES

  
  

  1.5  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23046 - The Money Laundering Reporting Officer – A Practical Approach (Online)

  • When
    2 May 2023
  •  
    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 John Scicluna
  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

  As far as the creation of AML  and Financial Crime Compliance policies is concerned, the gatekeeper, controller and the place where the “buck stops”, is the MLRO.  This is a critically important position within any firm covered by AML Rules. When it comes to the identification, detection, escalation, reporting, managing and training of staff on Anti-Money Laundering procedures, it is the responsibility of the MLRO to ensure this all happens as effectively and efficiently as possible.

  Specific topics to be covered during the session

  • Responsibility for implementing and overseeing the CDD process, onboarding, transactions monitoring and alert escalation.

  • Ensuring new and changing regulatory requirements are complied with fully and in a timely fashion.

  • Developing internal and external reporting processes.

  • Keeping records.

  • Designing, maintaining and overseeing internal controls and procedures.

  • The essential requirement to ensure proper training of staff.

  • Reporting to the Board and Board oversight.

  • Evaluation of Internal Reports and Submission of Reports.

  Target Audience

  MLRO’s and all staff working within a compliance function, especially those charged with AML escalations/investigations. Members of the internal audit function. Lawyers, real estate agents and accountants who directly handle client finances, interpret financials and/or represent clients in setting up their business. Senior managers and top management would also derive considerable benefit from attending, as they are the ultimate risk owners. Front line staff who have to “make things happen”.

  Speaker's Profile

  John Scicluna is currently an AML/CFT Compliance Consultant working closely with WH Partners. Previously he was the Head of Compliance with the same firm WH Partners. A career banker for 38 years, he has held posts in many areas of one of the largest banks in Malta, 17 of which were as Head of Financial Crime - Money Laundering Reporting Officer.
  He formed part of the European Banking Federation Prevention of Money Laundering and Fraud Committee on behalf of the Malta Bankers’ Association.  He was also assigned roles within the Internal Audit Department managing investigative and analytical assignments.
  John is a visiting speaker in a number of local and international seminars and training events covering AMLCFT and financial crime related topics.

  EVENT CPE COMPETENCES

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23040 - Basic Taxpayer’s Rights (Online)

  • When
    3 May 2023
  •  
    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 Robert Attard
  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 webinar will draw from local and international statutory law and case-law to catalogue the basic rights of Maltese taxpayers.

  Maltese tax law incorporates rules for taxpayer protection but sketchy rules have been enhanced by judicial pronouncements especially judgements emanating from the Administrative Review Tribunal, the Court of Appeal and the European Court of Human Rights (ECtHR).
  

  Specific topics to be covered during the session

  The webinar will explain the basic sources of taxpayer protection, judicial trends and prospective developments.

  Why is the session of relevance to our members?

  In addition to knowing what one's basic rights are in terms of the law, getting up-to-speed with case-law will contribute towards ensuring that your employer's or clients' rights are safeguarded.

  Target Audience

  Accountants

  Speaker's Profile

  Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms 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) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency

  
  

  EVENT CPE COMPETENCES

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23034 - Client Connect: Improving Communication Skills for Accountants and Financial Advisors (Online)

  • When
    4 May 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Greta Rapinett
  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

  Too often the relationship between accountants/financial advisors etc can be transactional in nature, which results amongst other things on tendency to focus on short-term goals. Focussing on long-term gains means establishing rapport with your clients, in a way that impacts the experience they have when dealing with your organisation. Establishing a long-term relationship with clients increases the likelihood that they will continue to use your services in the future. This can result in repeat business. Another vital aspect of developing long-term relationships is the ability to gain a deeper understanding of your clients’ business operations, financials, and specific needs. This allows you to provide more targeted and effective services. Finally, you as a professional will gain enhanced credibility and trust in your abilities as an accountant or auditor.
  

  Specific topics to be covered during the session

  • Understand the essentials of relationship management for different clients.

  • Learn how to receive and give feedback based on active listening.

  • Features vs Benefits – understand the difference and which matters most to clients.

  • What is ‘mirroring’ and how this increases connection abilities to your clients (using body language/eye contact/mannerisms)

  Why is the session of relevance to our members?

  This session will provide understanding of the important elements of communication through listening and feedback models. It will also help the audience empathise with their clients and learn how to build a level of trust which goes beyond that which is naturally assigned to financial experts. More importantly, participants will learn some techniques on how to ‘read’ their clients to ensure that the relationship is not a cold transactional one. Overall, the aim is to make financial experts/accountants/auditors more ‘human’ in the eyes of their customers, to elongate the customer life-cycle and be more profitable in the long run. Of paramount importance is the how increasing the relational aspect of their interactions, financial experts increase their credibility and trust. This also increases up-selling opportunities.

  Target Audience

  Accountants who engage with clients frequently; Investment managers; insurance specialists; financial advisors

  Speaker's Profile

  My professional story spans over 20+ years of experiences in marketing, finance and commercial customer-facing roles in the Airline, Telecoms and Consulting industry.
  I have focussed mainly on driving customer strategies, through the development of people and processes for financial and commercial teams. My recipe is a simple one really; one part positivity and charisma and one part fostering meaningful relationships.
  I design and deliver customised Customer Service & Experience Excellence training programs for different industries to fit specific business and team objectives. The goal is to activate the right skills to increase employee confidence and drive customer engagement and loyalty. My industry and training experience give me the required edge to help teams achieve what they need from my training experience.
  Because sometimes academics matter, I am an MBA graduate from the University of Leicester and a certified CX (Customer Experience) professional with the CX Academy in Ireland

  EVENT CPE COMPETENCES

  
  

  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.

  Show details
• M23039 - Practising effective Internal Auditing – a refresher in the application of standards (Online)

  • When
    10 May 2023
  •  
    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 Alex Azzopardi
  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

  In navigating the crosswinds that they are often subject to, modern organisations rely heavily on the insight provided by the internal auditors. The call from the organisations in which they work is that internal auditors should not work in silo from the rest of the organisation, nor should their work be focused on fault finding. Rather, the internal auditor’s mission is to be a guiding light to the rest of the organisation in the identification and management of risk and opportunity.
  Key in achieving this mission are three fundamental elements. Firstly, the function must be given the right positioning within the entity by considering matters such as the mandate, the structure and the relationship to other parts of the business. The right attributes ensure that there are the foundations in place to achieve the quality of delivery that internal auditors aspire to. The remaining two building blocks are directly focused on the performance and encompass the quality of the human resources themselves and the robustness of the internal audit processes implemented.
  The lecture aims at providing a refresher of the application of the International Standards for the Professional Practice of Internal Auditing promulgated by The Institute of Internal Auditors in reaching the desired positioning, people skill set and procedural robustness and achieving the mission for internal auditors.

  Specific topics to be covered during the session

  Application of key internal auditing standards .
  

  Why is the session of relevance to our members?

  This sessions will provide insights into and a refresher of the application of key internal auditing standards.

  Target Audience

  internal auditors, accountants, non-executive directors.

  Speaker's Profile

  Alex Azzopardi is an Advisory Partner at KPMG in Malta, a Certified Public Accountant and holder of a practising certificate in auditing, having read for his Accountancy degree at the University of Malta. He joined the firm’s Audit function in 2005 where he specialised in the external audits of financial services entities. After 8 years, Alex moved to the Advisory function, where he assisted in the setting up of the Internal Audit Services line. Today, he leads engagements mainly focused on the provision of services in enterprise risk, corporate governance, regulatory compliance (including licensing), AML/CFT and internal audit services across the regulated financial services sectors and other non-regulated businesses. Alex is the Chairman of the Malta Forum for Internal Auditors, Fellow of the MIA and a member of ISACA.

  EVENT CPE COMPETENCES

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23037 - Consolidation Workshop: 3 day package (Online)

  • Start
    16 May 2023
  •  
  • End
    30 May 2023
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr John Debattista & Mr Neville Saliba
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €110.00
  Non-MIA Members: €215.00
  Retired Members: €50.00
  Students: €80.00

  BackgrounD information

  The objective of the theoretical part of the session is to provide attendees with the knowledge required in order to apply correct judgment when assessing whether a consolidation is required. The practical part is devised in such a way that provides attendees with the knowledge that professionals require in order to prepare consolidated financial statements.
  

  Topics on the agenda

  SESSION 1 – Theory:

  • An introduction to consolidation.

  • The Companies that need to consolidate and the companies that do not.

  • An overview of Companies Act provisions regulating consolidated financial statements.

  • A compare and contrast exercise between IFRS and GAPSME.

  • Resolving conflicts between different laws and regulations.

  • A sound theoretical foundation before applying the practice, i.e. discussion of concepts and practical applications of notions such as control, goodwill, consolidated retained earnings, the main consolidation adjustments and non-controlling interest (NCI).

  • Concluding theoretical remarks and summaries

  SESSION 2: Practice (Basic):

  • A series of case-studies illustrating consolidation techniques:

  • Basic consolidation of a fully-owned subsidiary

  • Basic consolidation of a subsidiary that is not fully-owned using the share of net assets method.

  • Basic consolidation of a subsidiary that is not fully-owned using the fair value method.

  • Basic consolidation of a subsidiary that is also a customer.

  • Basic consolidation of a subsidiary that is also a supplier.

  • Basic consolidation of a subsidiary that distributed a dividend.

  • Consolidation of a subsidiary acquired by cash.

  • Consolidation of a subsidiary acquired by deferred consideration.

  • Consolidation of a subsidiary acquired by granting of acquirer’s shares.

  • Consolidation of a subsidiary acquired, of which assets’ fair values differ from carrying amounts

  SESSION 3: Practice (Advanced):

  • Advanced consolidations: complex structures

  • Advanced consolidations: subsidiaries in foreign currencies

  • Advanced consolidations: impairment issues

  • Advanced consolidations: deferred tax issues

  • Accounting treatment of step-acquisitions and disposals:

  a) Step-acquisitions: from no influence to control

  b) Step-acquisitions: from influence to control

  c) Step-acquisitions: from control to control
  d) Disposals: from control to zero
  e) Disposals: from control to no influence
  f) Disposals: from control to influence
  g) Disposals: from control to control

  Why is the session of relevance to our members?

  Members and likewise non-members of the MIA should attend as the session should provide:
  • An understanding to the criteria which trigger the requirement to consolidate, supported by insights into the application of these criteria in practice;
  • Insights into the main consolidation procedures which are required through both basic illustrative case studies as well as more advanced scenarios, which will be simplified in the interest of understandability.

  Target Audience

  The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

  Speakers' Profiles

  John Debattista is a Certified Public Accountant and Registered Auditor.  John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
                                                                           
  John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).

  
  

  Neville Saliba graduated from the University of Malta in 2020 after the completion of the Master in Accountancy Degree. He joined the Accounting Advisory department at Zampa Debattista following the merger with Mint Finance in 2022, prior to which he gained experience in client accounting at one of the big-four firms.
  Neville has worked with a diversity of local and international clients providing him with an industry knowledge of various sectors. He has been lecturing the Financial Reporting module in ACCA since 2022 and actively sits on the MIA’s young members committee. In 2023, Neville has taken up the role of a Financial Reporting Team Leader at Zampa Debattista, allowing him to specialise further in IFRS, GAPSME and ESG reporting.

  EVENT CPE COMPETENCES

  
  

  9  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
• M23042 - Malta income tax and duty considerations applicable to trusts (Online)

  • When
    17 May 2023
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30 (No Break)

  Speaker: Mr Christian Vella

  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  Transactions / structures involving a trust arrangement can give rise to different tax and duty considerations, each depending on the applicable fact pattern of the case at hand. The applicable tax and duty considerations throughout the existence of the trust shall be covered in this seminar.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  This seminar shall cover the Malta income tax and duty implications of settlements on trusts, implications on beneficiaries from a Malta income tax perspective on distributions from a trust as well as Malta income tax and duty considerations arising upon the transfer of a beneficial interest in a trust.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  In order to obtain a better understanding of the relevant Malta income tax and duty considerations applicable to trusts.

  TARGET AUDIENCE

  Accountants, tax advisors.

  Speaker's Profile

  Chris is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

  EVENT CPE COMPETENCES

  
  

  2 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
• M23041 -VAT treatment of Shipping, Yachting and Aviation related transactions (Online)

  • When
    25 May 2023
  •  
    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 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

  Shipping, Yachting and Aviation are thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in  sectors. Such transactions, which sometimes may prove to be quite complex, are likely to trigger Maltese VAT implications in some shape or form including registration, compliance, chargeability, form filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions in order to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other  implications.

  Objectives Of This Session

  The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct manner in which such provisions are to interpreted and applied from a Maltese VAT perspective. In order to do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations and other relevant literature.  

  Specific topics to be covered during the session

  • Background Information (inc. Transaction types: Domestic/ICAs/ICSs/Exports/Imports)

  • Taxable Person (inc. VAT Registration requirements)
  • Goods or Services (inc. reference to Yacht Leasing issues)
  • Place of supply (inc. reference to use and enjoyment provisions)
  • VAT Exemptions (inc. Qualifying Vessels/Aircraft)
  • VAT Chargeability (inc. Reverse Charge Mechanism)

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Attendance is encouraged since it will enable attendees to:

  • identify which are the main VAT issues which entities operating in these sectors are likely to come across,
  • determine the respective VAT implications.
  • establish the appropriate VAT treatment which needs to be applied in such instances and what factors need to be taken into consideration, which might impact the said VAT treatment.

  Target Audience

  This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

  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  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
• M23044 - Compiling the Income Tax Return for Individuals (Online)

  • When
    6 Jun 2023
  •  
    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 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

  This will be a practical session which will go through the income tax return for individuals and or self employed persons and will discuss how to compile it under different scenarios.

  Specific topics to be covered during the session

  The session will go over the tax return different sections, income, deductions, other income, tax computation and credits.

  Why is the session of relevance to our members?

  A practical session to help clients complete their tax return.

  Target Audience

  Practitioners, self employed people and anybody involved in completing a personal tax return.

  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 COMPETENCES

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23043 - Compiling the Income Tax Return for Companies (Online)

  • When
    13 Jun 2023
  •  
    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 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

  A practical session going through the tax return for Companies and discussing how best to compile it.  The seminar will focus on the most relevant and also new  Tax Return Attachments (TRAs.)

  Specific topics to be covered during the session

  • Completing the tax return for companies 

  • Discussing relevant TRAs such as Dividend, Interest
  • TRA's in relation to ATAD and any new updates and changes for YA 2023

  Why is the session of relevance to our members?

  Helps in completing the tax returns foe companies

  Target Audience

  Accountants, tax practitioners and CFOS of companies

  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 COMPETENCES

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M23047 - Accounting for non-current assets held for sale (Online)

  • When
    14 Jun 2023
  •  
    13:30 - 15:30
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30- 15:30  no break
  Speaker: Mr Georges Xuereb 
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  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

  IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. This session will delve in the specific classification and measurement requirements of both non-current assets held for sale or distribution, and also on the classification and presentation requirements of discontinued operations.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

  • IFRIC 17 Distributions of Non-cash Assets to Owners

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  The sessions provides the participants with both the theoretical underpinnings and practical considerations emanating from IFRS 5

  TARGET AUDIENCE

  Practitioners in industry, students and all those in the profession.

  Speaker's Profile

  Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Senior Manager and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

  EVENT CPE COMPETENCES

  
  

  2 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.

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• M23048 - Notional interest deductions – practical considerations (Online)

  • When
    27 Jun 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Registration Time: 09:00
  Sessions Time: 09:150 12:30  including a 15-minute break
  Speakers: Mr Christian Vella & Ms Nicola Attard
  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 Notional Interest Deduction Rules came into force with effect from year of assessment 2018. In the past few years, guidance has also been frequently issued by the local tax authorities. The application of such rules gives rise to certain complexities in practice, which shall be covered in more detail during this session.

  Specific topics to be covered during the session

  • The Notional Interest Deduction Rules

  • Guidelines published by the local tax authorities as well as case studies

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  In order to obtain a better understanding of the relevant Malta income tax considerations arising on the application of the notional interest deduction regime

  Target Audience

   Accountants, tax advisors

  Speakers' Profiles

  Christian Vella is currently a tax manager at Deloitte Malta. He currently forms part of the tax advisory department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, mergers and acquisitions as well as general tax advisory services.

  Nicola Attard  is a supervisor at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

  EVENT CPE COMPETENCES

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details