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M2091 - Tax treatment of the shipping business (Online)

  • 1 Dec 2020
  • 13:30 - 16:45
  • Online Webinar

Registration


Register
Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute break
Speaker: Dr. Robert Attard
Venue: Online Webinar
Depending on the COVID-19 situation, CPE might be held face to face. 
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


The seminar will discuss the Income Tax Treatment of Profits from Shipping including the reform agreed with the EU. In addition, the seminar will discuss both international tax and indirect tax rules governing the industry. The taxation of masters, seamen and other employees of shipping companies will covered too.

Objectives 

The objective of the seminar is to provide the audience with a basic understanding of the domestic and international tax rules governing the shipping industry.

TOPICS ON THE AGENDA

Part I Corporate Tax
  • The Default Tax System
  • The Special Regimes
Part II
  • Taxation of Masters, Seamen and Other Employees
  • International Tax Considerations
Part III
  • Indirect Tax

Target Audience

MIA members, non-members and students

Speaker's Profile

Robert 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 Hours Core 


WEBINARS TERMS AND CONDITIONS


Terms and conditions  apply


DISCLAIMER


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