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M22005 - Taxation of fiscal aids given to businesses in light of COVID-19 (Online)

  • 18 Jan 2022
  • 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 Melanie Ciappara
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

*Group bookings for 3 or more participants available.

Background information

The session will focus on the tax treatment of fiscal aids given to businesses in light of Covid-19. The session will discuss the key aids introduced for businesses hit by Covid-19 since March 2020 and will focus on the tax treatment applicable and tax reporting obligations that arise to beneficiaries. The session will also focus on the factors to take into account when preparing a tax computation and subsequently an income tax return.

Specific topics to be covered during the session

• Refresher on the Covid-19 measures that have been introduced
•Tax implications and reporting considerations, this includes:
Filling in a tax return, allocating to taxed accounts when it comes to fiscal aids given to businesses.

Why is the session of relevance to our members?

Accountants of Companies benefitting from fiscal aids of COVID-19 can learn how to include these correctly in the tax return and in the tax computation when it comes to allocating to taxed accounts. This will also include how fiscal aids should be reported when completing an income tax return. Attention is to be brought to changes within the aids themselves as well as any relative differences between the various aid schemes. The approach will be through examples focusing on the preparation of the tax computations and income tax return to provide practical and visual aids to the audience. Auditors will obtain the necessary knowledge to confirm that the fiscal aids were correctly accounted for tax purposes.

Target Audience 

Tax practitioners, Business owners, Auditors

    Speaker's Profile

    Melanie Ciappara is manager responsible for tax compliance services and related advisory matters
    She qualified as a lawyer from the University of Malta and further pursued her studies in international taxation at Leiden University, the Netherlands, where she obtained an Adv. LLM in International Taxation.
    Over ten years of experience, both in Malta and abroad, where she specialised in providing a variety of services to corporate and private clients, ranging from international tax advisory to tax compliance services
    Previously employed with a Big Four firm prior to joining RSM


    3 Hours Core


    Terms and conditions  apply


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