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M2036 - The growing importance of economic substance in International Tax Planning (Online)

  • 8 Apr 2020
  • 13:30 - 16:45
  • Online webinar


Registration is closed
Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute break
Speaker: Ms Sonia Brahmi
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

Background Information

This seminar will discuss the recent developments in the requirement for companies to have a sufficient level of substance in the countries in which they are operating. Substance has become key when setting up a new corporate structure, in international tax planning and in restructuring of existing corporate structures. The requirement for an operation to have substance in the country where such operations are carried out has become of utmost importance and should be planned seriously. Substance was always a very important matter, however, this has significantly increased when the OECD launched its action plan on Base Erosion Profit Shifting (BEPS).

Objectives of this session

The objectives of this session is to discuss the developments relating to the initiatives proposed by the OECD and the EU relating to enhanced economic substance requirement and their interplay with the Maltese legislation.

Topics on the agenda

Topic: The growing importance of economic substance in international tax planning
  • Why is substance important?
  • International initiatives
  • OECD - BEPS Actions
  • EU initiatives
  • Implications in Malta and comparative analysis
  • Lack of substance: implications and sanctions
  • Impact on tax planning and corporate strategy
  • Enhanced substance requirements and evolution of technology: the challenges (Digital taxation

Target Audience

This session should target tax professionals involved in international tax planning and restructuring and business owners seeking to better their understanding as to international tax planning and related considerations.

Speakers Profile

Sonia is a legal executive at MJM Europe, where she leads the Economic Substance Requirements (ESR) team for the MJM Group and assists clients with the implementation of efficient corporate structures in Malta and other jurisdictions such as Bermuda. Sonia graduated from the Universities Paris XI and Paris II Panthéon-Assas, specialising in business law and obtained a Master’s degree in taxation and corporate law at the University of Orléans in 2008. She also read for the Master of Arts in Financial Services at the University of Malta. Sonia has over 10 years’ experience practicing international taxation in law firms and Big Fours in France, the Channel Islands and Malta, with a focus on international tax planning and exchange of financial information.


3 Hours Core


Terms and conditions apply


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