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M22053- OECD and EU tax developments impacting Maltese cross-border corporate dividends (Online)

  • 30 Jun 2022
  • 13:30 - 16:45
  • Online Webinar


Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speaker: Ms Trudy Muscat
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.


This session will go beyond the typical local tax treatment of the receipt and payment of dividends in Malta. We are familiar with the local tax accounts and imputation credit. Rather, the Speaker intends to broaden awareness on EU and international law and principles that impact the receipt and payment of dividends in Malta. The objective of this session is to facilitate a greater appreciation of developments occurring abroad that have a bearing on cross-border dividends, thereby familiarising the local practitioner with EU and international concepts as applicable to Malta to be able to identify red flags and take action

Specific topics to be covered during the session

  • Definition of a dividend and Companies Act requirements
  • Article 10 of the OECD Model Tax Convention and the Malta variant
  • The Parent-Subsidiary Directive and the developments to the local participation exemption
  • Hybrid financial instruments
  • Anti-abuse provisions as developed by EU primary and secondary law
  • Latest EU initiatives, such as the development of an EU-wide WHT framework

Why is the session of relevance to our members?

While pure domestic implications are well known, international developments that have significant impact on the Maltese tax treatment are many times missed or overlooked. The impact of such an omission may prove fatal to the tax efficiencies sought.

Target Audience

Practitioners assisting clients with cross-border corporate structures who would like to broaden their knowledge as to the impact of international standards and developments on the receipt and payment of cross-border dividends in Malta.

Speaker's Profile

Trudy focuses on the application and interaction of Maltese and EU corporate and fiscal legislation in local and cross-border scenarios. Since 2010, having obtained an LL.M. in International Tax Law (University of Vienna), she coaches a team of lawyers and accountants to support both personal and corporate clients in establishing a presence in Malta and reach their tax efficiency goals sustainably, particularly in light of the OECD BEPS Project and EU developments. Trudy lectures part of the course leading to the Advanced Diploma in International Taxation (ADIT) and of the local MIT Course on Taxation. She is frequently invited to give lectures by the Malta Institute of Management, the Malta Institute of Taxation and the Malta Institute of Accountants, amongst others. She also actively contributes to the Education Committee of the Malta Institute of Taxation and the Tax Committee of the Institute of Financial Service Practitioners.


3 Hours Core


Terms and conditions  apply


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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

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