Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speaker: Mr Timothy Borg Olivier & Mr Chris Bergedahl
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

The Anti-Tax Avoidance Directives were implemented into domestic legislation by virtue of the ATAD Implementation Regulations on the 1st of January 2019 and have introduced into local legislation a number of novel concepts including CFC legislation, interest limitation rules, exit taxation rules and rules to deal with hybrid entities and instrument. The Commissioner for Revenue has recently issued guidance aimed at clarifying the application of the aforementioned rules.

OBJECTIVES OF THE SESSION

This session shall revisit the provisions of the ATAD Implementation Regulations in light of the recently issued guidance, providing technical guidance and practical input on the application of the rules.

TOPICS FOR THE SESSION

• CFC legislation

• Exit Taxation

• Interest limitation rules

• Anti-Hybrid Rules

TARGET AUDIENCE

Practitioners  providing tax advisory services or assistance in the computation of annual tax returns.

SPEAKER'S PROFILE

Christopher Bergedahl:

Christopher is a Manager within Deloitte Malta's international tax service line. Christopher provides support in both local and foreign client engagements within the team.

In 2017 Christopher 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 also holds a Doctor of Laws (L.L.D) degree from the University of Malta. He has been admitted to the Maltese Bar and is an Associate Member of the Malta Institute of Taxation.

Timothy Borg Olivier:

Timothy is a manager within Deloitte Malta’s international tax and legal department. Timothy obtained a Masters in International Taxation law from the International Tax Centre, University of Leiden and was also a teaching assistant within the same programme. At Deloitte, Timothy assists clients on cross-border transactions and his main focus is on clients operating within the online gaming industry. Timothy has been monitoring developments in connection with the taxation of the digitalised economy.

EVENT CPE COMPETENCES

3 Hours Core

TERMS AND CONDITIONS

Terms and conditions apply.

DISCLAIMER

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