Registration Time: 13:15
Sessions Time: 13:30 - 15:45  (15 min break time)
Speakers: Mr Luca Pace & Mr Ian Zahra
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

The Highly Qualified Persons Rules, Subsidiary Legislation 123.126 were originally introduced with effect from 1 January 2010 and currently aim at attracting highly qualified persons to occupy certain eligible offices within companies licensed and/or recognised by a number of governmental bodies through which such individuals are, subject to a number of conditions, taxed at a flat rate of 15% on their employment income. Following the latest changes to the Highly Qualified Persons Rules (in terms of Legal Notice 29 of 2021), a number of amendments were introduced with retroactive effect from 31 December 2020 in relation to the applicable benefits under this scheme.

OBJECTIVES OF THE SESSION

• Understanding the legal framework behind the Highly Qualified Persons Rules

• Reviewing the mandatory requirements to benefit from the scheme

• Tackling practical issues in connection with applications for a formal determination to obtain eligibility under the scheme

ToPICS FOR THE SESSION

• Introduction to the Highly Qualified Persons Rules, Subsidiary Legislation 123.126

• Changes enacted by virtue of Legal Notice 29 of 2021

• Tax guidelines issued by the Commissioner for Revenue

• Practical considerations

• Q&A

TARGET AUDIENCE

The session is intended for practitioners and professionals who currently work with or intend to apply the Highly Qualified Persons Rules and who wish to ensure that their applications are in line with the requirements in terms of the legal framework and the practice adopted by the relevant governmental bodies.

SPEAKER'S PROFILE

Ian Zahra is a lawyer by profession and forms part of the international tax team at Deloitte Malta. Following the completion of 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 (ITC Leiden)

Luca is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global workforces. Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information. 

EVENT CPE COMPETENCES

2 Hours Core

TERMS AND CONDITIONS

Terms and conditions apply.

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.

If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.

The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.