Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute break
Speaker: Mr Josef Mercieca, Ms Stephanie Bileci & Milena Palikarova 
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

DIRECTIVE 2018/822, commonly referred to as the DAC 6, imposes reporting obligation on EU member states and intermediaries (as defined) to report cross border arrangements involving at least one EU Member State wherever the relevant intermediary designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement. The reporting obligation arises wherever the applicable arrangement satisfies at least one of the hallmarks and must be effected within 30 days from the arrangement being available or ready for implementation or began to be implemented, whichever is the earlier.

OBJECTIVES OF THE SESSION:

Provide attendees with an overall summary of the DAC 6 reporting obligations thereby enabling attendees to establish whether they have a reporting obligation for past and future cross border arrangements involvement. The session will explain who is an intermediary, what is a cross border arrangement and when a hallmark is triggered, together with an analysis of the main benefit test. Following the seminar attendees should be in a better position to understand their reporting obligations and applicable deadlines.

Topics on the agenda

• Historical analysis of DAC 6

• Establishing when a reporting obligation arises through an analysis of the applicable subject persons and definitions

• A detailed overview of the hallmark

• Reporting obligations and waiver from reporting

• Analysis of Malta’s transposition of DAC 6

Target Audience

Accountants, tax lawyers, tax advisors and tax practitioners

Speaker's Profile

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.

Josef is a member of the Malta Institute of Accountants (MIA) and the Malta Institute of Management and has lectured and delivered seminars and training on topics relating to VAT, local and international tax on various occasions, both in Malta and abroad. Josef was one of the contributing authors in “Principles of VAT Law” the first-ever local publication on VAT in Malta and regularly authors articles on taxation. He used to lecture Advanced Taxation (P6) and Taxation (F6) with Richard Clarke Academy. He also provides lectures to various institutions and associations. Josef has a broad experience in advising local and foreign clients in the setup of tax-efficient structures, in particular, involving international tax, capital gains tax, property transfer taxed and duty on documents and transfers.

Stephanie Bileci is a Senior Tax Consultant at BDO. Her principle line of business is taxation including tax compliance and providing advice to local and international clients. She also been working in accountancy and financial management during which she held various positions with both local and foreign firms.

Stephanie is a Certified Public Accountant, graduated during the year 2017 and obtained her warrant during the year 2019. She is a member of the Malta Institute of Accountants (MIA) and Association of Chartered Certified Accountant (ACCA) and currently pursuing an Advanced Diploma in Local and International Taxation by the Malta Institute of Taxation (MIT).

 Milena Palikarova is an Assistant Tax Manager forming part of the BDO Malta Tax Team. Milena has successfully graduated from the University of National and World Economics, Bulgaria, where she was awarded a Bachelor of Commerce (Hons) degree, majoring in Economy of Commerce. Milena has also successfully completed a Master’s Degree in Business Administration (M.B.A.) and is presently pursuing a diploma in taxation at the Malta Institute of Taxation (MIT).

 After graduation, Milena launched her career in Malta, where she began her specialization in the Financial Services Industry. Focusing on the provisions of the Income Tax Act, general taxation issues and advising on financial and tax related matters, Milena has the experience and expertise to assist clients throughout the whole process of setting up tax-efficient structures.

EVENT CPE COMPETENCES

3 Hours Core 

TERMS AND CONDITIONS

Terms and conditions apply

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